Use an electric mixer with a whisk attachment to combine the sugar and butter. Add the sugar bit by bit to combine well. Whisk on high speed to until the butter is fluffy and the sugar is melted through. High speed - 8

Beat the egg in a separate bowl, add it to the bowl and combine. Speed 4

Sift the flour with the baking powder and cocoa powder in a bowl.

Change the attachment to the paddle/beater. Use low speed (stir/2). Add the flour mixture into the mixing bowl bit by bit to ensure that the flour is mixed well.

Place the dough into plastic wrap and make it into a ball.

Chill the dough for at least 30 mins in the fridge.

Preheat the oven to 350F.

Line parchment paper on a baking sheet.

Lightly flour your surface. Roll the dough into 1/4 inch thickness - a little thicker is also fine as well.

Use any kind of 2 inch cookie cutters to cut out the shapes. You can re-roll the dough again and again to use up the leftovers.

Place the cookies on the baking tray.

Bake the cookies for 15 mins (depending on the size of your cookies - my bake time was 18 mins for large cookies)

Let the cookies cool down on the tray or wire rack before storing.