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