1-First, start by whisking the dry ingredients. In a medium bowl, combine 1 and 1/2 cups all-purpose flour, 3/4 cup unsweetened natural or Dutch-process cocoa powder, 1 teaspoon baking powder, and 1/8 teaspoon salt; set this aside for later.

2-Next, in a large bowl, beat 3/4 cup unsalted butter at room temperature with 1 cup granulated sugar until it’s smooth and creamy, which takes about 2 minutes. Then, add 1 large egg at room temperature and 1 teaspoon pure vanilla extract, beating until fully mixed.

3-Gradually mix the dry ingredients into the wet ones on low speed until combined. If the dough feels too soft, add an extra tablespoon of all-purpose flour to firm it up.

4-Shaping and Chilling the Dough: Divide the dough into two parts and roll each out on dusted parchment paper to about 1/4-inch thickness. Cover and chill for at least 1-2 hours, or up to 2 days, to help the cookies hold their shape.

5-Preheat your oven to 350°F (177°C) and line baking sheets with parchment paper. Cut the chilled dough into shapes with cookie cutters, re-rolling scraps as needed, and keep unused dough cool in the fridge.

6-Bake the cookies 3 inches apart for 11-12 minutes, rotating the sheets halfway through until the edges set. Let them cool on the sheets for 5 minutes before moving to wire racks.

7-Finally, decorate with royal icing or easy glaze icing and add sprinkles; allow the icing to set before serving. This step-by-step approach makes the recipe beginner-friendly and ensures great results every time. For inspiration on decorations, visit this external guide on decorated sugar cookies.