1 cup butter, softened
1-1/2 cups sugar
2 large eggs
1 teaspoon vanilla extract
3 cups all-purpose flour
2/3 cup baking cocoa
1/2 teaspoon baking powder
1/4 teaspoon salt
1. In a large bowl, cream butter and sugar until light and fluffy. Beat in eggs and vanilla. In another bowl, whisk flour, cocoa, baking powder and salt; gradually beat into creamed mixture.
2. Divide dough in half. Shape each into a disk; cover. Refrigerate 30 minutes or until firm enough to roll.
3. Preheat oven to 350°. On a lightly floured surface, roll each portion of dough to 1/4-in. thickness. Cut with floured 3-in. cookie cutters. Place 1 in. apart on ungreased baking sheets.
4. Bake 10-12 minutes or until set. Remove from pans to wire racks to cool completely. Frost with your favorite frosting or a drizzle of white chocolate.