In the bowl of a stand mixer fitted with the paddle attachment, or in a large mixing bowl using a handheld mixer, beat the butter and granulated sugar together for 1 to 2 minutes or until well combined.
Mix in the egg and vanilla extract until fully combined, making sure to stop and scrape down the sides of the bowl as needed.
In a large mixing bowl, sift the flour and cocoa powder together, then whisk in the baking powder and salt until well combined.
Mix in the dry ingredients until just combined.
Divide the dough in half. Lightly flour a piece of parchment paper, add half of the dough, top with another piece of parchment paper, and roll the dough to ¼-inch thick between the pieces of parchment paper. Repeat with the other half of the dough.
Leaving the dough between the parchment paper, place them on a baking sheet, and refrigerate for at least one hour.
Preheat the oven to 350°F (180°C). Line two to three large baking sheets with parchment paper or silicone baking mats and set aside.
Remove one sheet of the cookie dough from the refrigerator and peel off the top layer of parchment paper. Using 2.5-inch to 3-inch cookie cutters, cut the cookie dough into shapes and place them onto the prepared baking sheets, making sure to leave a little room between each one.
Re-roll any scrap pieces of dough between the two pieces of parchment paper and continue cutting out shapes. Repeat with the other sheet of chilled cookie dough.
Bake for 11 to 13 minutes or until the tops of the cookies are set. Remove from the oven and allow the cookies to cool on the baking sheets for 10 minutes, then carefully transfer the cookies to a wire rack to cool completely.
Top with your favorite sugar cookie icing or royal icing. Allow the icing to dry completely before serving.
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Notes
Storage Instructions: Cookies may be covered tightly and stored in an airtight container at room temperature for up to one week.Freezing Instructions: Baked cookies will freeze well for up to 3 months, thaw on the counter for several hours.