(1). Sift together flour, cocoa, baking powder and salt; set aside. In a medium bowl, cream together the butter and sugar until smooth. Beat in 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.
(2). Preheat the oven to 375 degrees F. On a lightly floured surface, roll the dough out to 1/8″ in thickness. Use cookie cutters to create chocolate hearts, autumn leaves, or chocolate ABC’s. Dough will be sticky so be sure to add extra flour to your rolling surface as needed. Place cookies 1 1/2″ apart onto cookie sheets.
(3). Bake for 8 to 10 minutes in the preheated oven. Allow cookies to cool on baking sheet for 5 minutes before removing to a wire rack to cool completely.