In a large mixing bowl, cream together the softened butter and sugar until light and fluffy.

Add the egg and vanilla extract, and mix until well combined.

In a separate bowl, whisk together the salt, baking powder, and cocoa powder.

Gradually add the dry ingredients to the wet mixture, mixing until a dough forms.

Divide the dough into two disks, wrap with plastic wrap, and refrigerate for at least 30 minutes.

Preheat oven to 350°F. Roll out dough on a floured surface to about ¼ inch thickness.

Cut into desired shapes using cookie cutters and place on a baking sheet lined with parchment paper.

Bake for 12-15 minutes until edges are lightly golden.

Allow cookies to cool completely before decorating or serving.