1Dries: Whisk flour, salt, and baking powder in a bowl. Set aside.
2Base: In a mixer, beat butter (aerate). Next, add sugar and aerate until light color. Next, add eggs, vanilla, and cocoa.
3Gradually, add flour mixture to base just until incorporated. Chill in refrigerator for at least one hour. Roll (lightly floured surface) and cut.
4Bake at 350F for 10 minutes or until edges are firm and centers are slight soft and puffed.
5Note: When you cut into a shape, chill in freezer to set. Then, transfer directly to a hot oven.
This recipes came from Smittenkitchen.com.
Note: Once you cut your cookies into your desired shapes, wrap and place in freezer. Then, bake off the next day. Move from freezer to oven and the shapes will retain their integrity during the baking process. This is how you get those perfectly shaped cut-out cookies!