01 - 
                Whisk flour, cocoa powder, baking powder, and salt together.
              
              
              
                02 - 
                Beat butter and sugar until creamy, about 2 minutes. Add egg and vanilla.
              
              
              
                03 - 
                Mix dry ingredients into wet ingredients until combined.
              
              
              
                04 - 
                Divide dough, roll each half to 1/4-inch thickness between parchment.
              
              
              
                05 - 
                Stack rolled dough with parchment and chill 1-2 hours.
              
              
              
                06 - 
                Cut chilled dough with cookie cutters, re-roll scraps.
              
              
              
                07 - 
                Bake at 350°F for 11-12 minutes until edges set.
              
              
              
                08 - 
                Cool completely before decorating with icing and sprinkles.