1 c. Butter or Margarine, softened
2 c. Granulated Sugar
4 Eggs
1 tsp. Vanilla
4 c. Flour
1 c. Unsweetened Cocoa
2 tsp. Baking Powder
1 tsp. Soda
1 tsp. Salt

Cream together until fluffy the butter, sugar, eggs and vanilla.
In separate bowl combine flour, cocoa, baking powder, soda and salt.
Gradually add flour mixture to creamed mixture.
Cover dough and refrigerate until firm, about an hour.
On lightly floured surface roll dough to 1/8″ thickness.
Cut out cookies with cutter dipped in flour.
Place on parchment lined cookie sheets.
Bake 5-7 minutes at 350°F.
Remove to wire rack and let cool.
Frost with butter cream frosting.

Butter Cream Frosting:
3 c. Powdered Sugar
1/4 c. Butter, softened
3-4 Tbsp. Milk
1 tsp. Vanilla
Coloring , optional

In mixing bowl beat together powdered sugar, butter, milk and vanilla until smooth and creamy.
Add more milk as needed.
Add food coloring if desired.