Mix the flour, cocoa powder, baking powder, and salt in a bowl and set aside.

Beat the softened butter and the sugar together in a bowl with an electric hand mixer until light and fluffy.

Add the egg and vanilla to the sugar mixture and combine.

At low speed, slowly add in the flour mixture, mixing until it is just combined.

Using a spatula, mix the dough together until it is smoother. Cover the bowl with plastic wrap and chill the dough for 30 minutes.

Preheat the oven to 350 degrees. Line baking sheets with parchment paper and set aside.

On a rolling mat/working surface, take half of the dough out and using a rolling pin, flatten the dough into ¼ to ⅛ th of an inch in thickness.

Cut out the cookies using a 2 inch biscuit cutter, then transfer each cut out (using a metal spatula) to a lined baking sheet.

Gather the scraps from the first roll out and knead back together to roll out again to cut more cookies. Continue to gather the scraps together and cut more cookies until the dough it used up.

Bake for 10-12 minutes until set in the center.

Remove from the oven and cool completely.