THE BEST CHOCOLATE SUGAR COOKIES

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INGREDIENTS:
1 cup or 2 sticks (225g) butter, unsalted, softened to room temperature
1 cup (200g) granulated sugar
1 tbsp vanilla extract or almond extract
1 large egg, room temperature
1 tsp baking powder
1/2 tsp salt
2 1/2 cups (450g) all-purpose flour, sifted
1/2 cup cocoa powder, sifted

DIRECTIONS:
In the bowl of a mixer (or with a hand mixer) attached with the paddle attachment, cream the butter and sugar together until the butter is lighter in color and airy, about 2-3 minutes. Then add in the vanilla extract, egg, baking powder, and salt, and mix for another 15 seconds. Next add in the sifted flour and cocoa powder, in 2 batches, on medium-low speed. Continue to mix until the dough starts coming together and no longer sticks to the sides of the bowl.
wrap the dough with plastic wrap, and with a rolling pin, roll the dough into all of the corners of the plastic wrap to prevent the ends from becoming dry and cracked. Refrigerate for at least 4 hours or overnight.
Flour your working surface and cutting board, and roll out the dough into a 1/4 inch thickness. Then using a cookie cutter, cut out your desired shapes. Place on a baking sheet and place in the freezer for 10 minutes (refrigerator for 20). This is a very important step. This will prevent the cookies from spreading in the oven and will help them hold their shape. Continue with the rest of the dough scraps, by pushing them together, re-flouring your surface and rolling pin, and rollin the dough out to 1/4 inch thickness. Continue this process until no dough is left.
Pre-heat the oven to 350F while the cookies chill. Depending on the cookie size, the time will change. For standard size cookies, it will be 9-11 minutes.