1-First Step: Whisk the dry ingredients Start by whisking together 1 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 in a medium bowl. This helps spread the cocoa and leavening evenly through the flour. A well-mixed dry base makes the dough more consistent and easier to roll later.

2-Second Step: Beat the butter and sugar In a separate large bowl, beat 3/4 cup softened unsalted butter with 1 cup granulated sugar until smooth and creamy. This usually takes a couple of minutes with a hand mixer or stand mixer. Room-temperature butter matters here because it blends faster and gives you a smoother dough.

3-Third Step: Add the egg and vanilla Mix in 1 large room-temperature egg and 1 teaspoon pure vanilla extract until everything is combined. The dough should look glossy and evenly mixed. If you have time, this is a good moment to scrape the bowl so the mixture stays uniform.

4-Fourth Step: Bring in the dry ingredients Gradually add the dry mixture into the wet mixture, mixing on low speed or by hand until a dough forms. If the dough feels sticky, add 1 more tablespoon of flour. Try not to overmix, since that can make the cookies tougher after baking. The dough should feel soft but not wet.

5-Fifth Step: Roll before chilling Divide the dough in half for easier handling. Roll each portion out on parchment paper dusted with cocoa powder until it is about 1/4-inch thick. Stacking the rolled dough between parchment sheets makes it easy to chill flat, and it also saves time later because you will not need to roll cold, firm dough from scratch. Place the stacked dough in the refrigerator for 1 to 2 hours. If your kitchen is warm, chilling on baking sheets or silicone mats can make transfer even easier. This step gives the cookies better shape and makes them much easier to cut.

6-Sixth Step: Cut and bake Preheat the oven to 350°F. Line baking sheets with parchment paper or a silicone mat. Remove one chilled dough portion at a time, then cut shapes with cookie cutters. Re-roll scraps as needed, but keep the dough cool so the shapes stay neat. Bake the cookies for 11 to 12 minutes. The edges should look set, while the centers may still seem slightly soft. That is exactly what you want for a tender cookie that firms up as it cools. The yield is approximately 24 cookies, each about 3 to 4 inches wide.

7-Seventh Step: Cool and decorate Let the cookies cool on the baking sheets for 5 minutes before moving them to a wire rack. This short rest helps them finish setting without breaking. Once the cookies are fully cooled, decorate them with royal icing or easy glaze icing and add assorted sprinkles.