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Step 1
In a medium bowl, whisk together the flour, cocoa powder, baking powder, and salt; set aside
Step 2
In a bowl of a stand mixer fitted with the paddle attachment, cream the butter with shortening and sugar until smooth, light in color, and creamy (2-3 minutes).
Step 3
Add vanilla and egg and mix again until the egg is incorporated but don’t over-whip (the longer you whip the egg, it can souffle up and the cookies will rise and you don’t want that).
Step 4
Add in the dry ingredients in 2-3 small additions and mix until just combined. Scrape the sides with a spatula so no dry flour is left.
Step 5
Form the dough into a small disc and wrap with plastic wrap. Chill in the refrigerator for at least 2 hours.
Step 6
Preheat the oven to 350°F/180°C, or 160°C fan oven and line three baking sheets with parchment paper or silicone mats and set aside.
Step 7
Dust a clean work surface with cocoa powder, then roll out the chilled dough into a ¼ inch thickness. Use a cookie cutter to cut the dough, then transfer to the prepared baking sheets at least 2 inches apart.
Step 8
Bake in the preheated oven for 7-9 minutes, or until cookies have puffed up and are set in the center.
Step 9
Allow to cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.