Step 1

In a mixing bowl, use a hand-held mixer to beat the butter until light and fluffy.  Add the sugar and beat into the butter until well combined.

Step 2

Add the egg and the vanilla and beat into the butter mixture.

Step 3

Next, add the flour, cocoa powder, and baking powder, and with the mixer on low speed, blend into the butter mixture just until the flour is incorporated.

Step 4

Divide the cookie dough in half and wrap each half in plastic wrap and place in the refrigerator for 1 hour.

Step 5

Preheat oven to 350 degrees.  Prepare a baking sheet by lining it with parchment paper.  Set aside.

Step 6

Remove the cookie dough from fridge and roll dough a 1/4 inch thick between two sheets of parchment paper.  Cut out desired shapes.

Step 7

Transfer cookies to prepared baking sheet.  Bake for 12 minutes.  Remove from oven and allow to cool for a full 10 minutes of the baking sheet before transferring to wire cooling rack.  DO NOT REMOVE THE COOKIES FROM THE BAKING SHEET UNTIL A FULL 10 MINUTES HAS PASSED.

Step 8

Roll out the rest of the dough and start again.  Repeat until all dough has been used.

Step 9

When the cookies are completely cooled, prepare the royal icing by beating all ingredients together until the icing is smooth and glossy.

Step 10

Transfer icing to a piping bag fitted with a writing tip and slowly outline the shape of the cookie.

Step 11

Allow the icing to harden before stacking.  Can be left on the counter top in a food safe container for 5-7 days.