Preparation

1. Sift together the flour, cocoa, baking powder and salt; set aside.
2. In a medium bowl, cream together the butter or margarine and sugar until smooth.
3. Beat in the egg.
4. Gradually stir in the sifted ingredients to form a soft dough.
5. Divide dough into 2 pieces, flatten and wrap in plastic wrap.
6. Refrigerate for 2 hours.
7. Preheat the oven to 375.
8. On a lightly floured surface, roll the dough out to 1/8 inch in thickness.
9. Cut into desired shapes with cookie cutters.
10. Dough is sticky so be sure to add more flour to the rolling surface as needed.
11. Place cookies 1 1/2 inches apart onto cookie sheets.
12. Bake for 8 to 10 minutes.
13. Allow cookies to cool on baking sheet for 5 minutes before removing to a wire rack to cool completely before frosting.
14. Makes 2 to 3 dozen cookies depending on the size.