Chocolate Sugar Cookies

3 C flour
2 tsp baking powder
2 sticks butter at room temperature
1 C sugar
1 egg
2 tsp vanilla
1 T cocoa

Preheat the oven to 375 degrees. Into a medium bowl, whisk together flour and baking powder. Set aside. In a large bowl, using an electric mixer fitted with the paddle attachment on medium speed, beat butter and sugar for about 90 seconds, or until smooth. Beat in the egg and vanilla until well combined. Scrape the sides of the bowl with a rubber spatula. Turn the mixer speed to low and carefully add the flour mixture a little at a time, occasionally stopping to scrape the sides of the bowl. Roll out the dough on a lightly floured flat work surface to about 1/4-inch thickness, using additional flour as necessary to prevent sticking. Use cookie cutters to create and place on cookie sheet. Bake for seven to nine minutes. Cool and frost!