Beat ¾ cup butter and ½ cup sugar until creamy. Add 1 egg and 2 tsps vanilla; blend well.

Stir together 2-½ cups flour, ¼ cup cocoa, ½ tsp baking powder and ½ tsp salt; gradually add to butter mixture. Batter will be stiff; stir in last part with wooden spoon or work in with hands.

Divide dough in half. Place dough between two pieces of parchment paper and roll out to ¼-inch thick. Place on baking sheet. Repeat with second half of dough. Wrap baking sheets with plastic wrap and refrigerate for 3 hours or overnight

Cut out cookies in desired shapes while dough is still cool. Pinch dough back together and re-roll to cut additional cookies.

Heat oven to 350°F. Line baking sheets with parchment paper. Place cut-outs on parchment.

Bake for 8 to 10 minutes or until cookies are set. Remove from oven and cool completely. Decorate as desired.