Cream together the butter and sugar in an electric stand mixer (or with a hand held mixer in a large bowl) until creamy.

Add the vanilla and egg and continue to mix on low or medium until well combined, scraping down the sides as needed.

Add the flour, cocoa powder and baking powder to the mixer. Mix on low (using a shield if the machine has one to keep the cocoa dust to a minimum). Continue on low until just combined.

Knead by hand until rolling out consistency, adding flour by the tablespoon if too sticky.

Roll out on a floured board or with parchment paper.

Using cookie cutters, lightly dipped in flour, cut out desired shapes. Transfer to silpat or parchment lined cookie sheets.

Chill in fridge until ready to bake.

Bake at 350 degrees for 8 - 10 minutes.

Allow to cool on cookie sheets for 5 minutes, then remove to cooking racks to cool completely.

Serve as is or frost with an icing of choice or decorate with royal icing.

Store covered at room temperature for up to a week.