1 1/2 cups flour
3/4 cup unsweetened cocoa
1 1/4 teaspoons baking powder
1/8 teaspoon salt
3/4 cup butter or margarine, softened
1 1/4 cups white sugar
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.