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.
1Add vanilla flavoring into 1/2 cup water and set aside until step 3.
2In the mixer (paddle attachment), gently mix confectioners sugar and meringue powder on low.
3Add 1/2 cup flavored water and mix on low until it is thick and lumpy.
4Now drizzle the remaining water as needed until it becomes a thick like honey consistency.
5At this point, turn mixer on medium speed for 3 minutes or so until icing is thick and fluffy. Stop when it forms a soft peak.