Sift cocoa into the all purpose flour, baking powder and salt.
2 ¾ cup all purpose flour, ½ cup dutch cocoa powder, ¼ cup black cocoa powder, 1 tsp baking powder, ½ tsp fine sea salt
Whisk dry ingredients together until well dispersed.
Add butter and sugars into stand mixer bowl fitted with a paddle attachment. Cream ingredients on high for about 2 minutes until light and fluffy. Scrape down bowl as needed.
1 cup unsalted butter, room temperature, ¾ cup sugar, ¼ cup powdered sugar (confectioners sugar)
Mix in egg on medium low until well combined. Scrape down bowl as needed.
1 large egg
Add vanilla and mix on medium low until combined.
1 tbsp vanilla extract
Add dry ingredients to wet ingredients. Mix on low until most of the dry ingredients are combined.
Increase speed on mixer to medium and continue mixing until dough pulls away from sides and comes together on paddle attachment.
Place dough on parchment paper and knead together if needed.
Place a 2nd piece of parchment on top of the dough and use a rolling pin to roll out to desired thickness. Refrigerate for at least 1 hour but no more than 2 hours.
Remove from refrigerator and use cookie cutters to cut out shapes and place on baking sheet at least 1" apart.
Bake at 375 F for 10 minutes. Remove from oven and cool on wire rack.
Allow cookies to completely cool before decorating or enjoying.