Preheat oven to 350 degrees Fahrenheit. Grease two baking sheets.
In a medium bowl, cream together the butter and sugar until light and fluffy.
Add in the egg, vanilla extract, baking powder, and salt. Beat until everything is combined.
In a separate bowl, mix together the flour and cocoa powder. Gradually add the dry ingredients to the wet ingredients and mix until fully incorporated.
Roll out the dough on a lightly floured work surface. Cut out desired shapes with cookie cutters. Place the cookies on the prepared baking sheets.
Bake for 10-12 minutes, or until the edges are lightly browned. Allow the cookies to cool before decorating with chocolate chips or frosting.
Interesting Facts
These cookies are a great way to use up any leftover cocoa powder you may have.
You can also add nuts to the dough for a crunchy texture.
These cookies are perfect for Christmas or any other special occasion.