Preheat the oven to 350°F (180°C). Line baking sheets with parchment paper and set aside.
Cream the butter and sugar in a large bowl until light and fluffy. Add the eggs and vanilla extract, then beat on medium speed until smooth and well combined.
1 cup butter, 1 ½ cups sugar, 2 large eggs, 1 teaspoon vanilla extract
In a separate bowl, whisk together the dry ingredients: cocoa powder, flour, salt, and baking powder.
⅔ cup unsweetened cocoa powder, 3 cups all-purpose flour, ½ teaspoon salt, ½ teaspoon baking powder
Gradually add the dry ingredients to the wet mixture, mixing until a soft dough forms.
Roll out the dough on a lightly floured surface. For chewier cookies, keep the dough slightly thick. Cut into football shapes using a cookie cutter and place on the prepared baking sheets, leaving space between cookies.
Bake for 10–14 minutes, or until the edges are set and firm.
Carefully slide the parchment paper onto a flat surface and allow cookies to cool completely before transferring—this helps them firm up properly.
Decorate as desired. Royal icing in a zip-top bag works great for details, but regular icing or melted white chocolate are excellent alternatives. Let the icing harden fully before stacking or storing.