In a medium size bowl, whisk together the flour, salt and baking powder.  Then set aside.

In a mixing bowl beat together the butter, sugar, eggs, vanilla extract and unsweetened cocoa powder until combined in smooth with either a stand up mixer or a hand held mixer.

Gradually add in the flour mixture and mix until combined.  Be careful not to over mix the batter.

Put in the refrigerator for at least 1 hour (or overnight).

Preheat the oven to 350 degrees F.

Check to see if the dough is firm. Pull the cookie dough out of the refrigerator and sit it out to soften up a bit.

Put flour out on the wood cutting board, rub flour on the rolling pin, and work some flour into the batter (if needed), use a football shaped cookie cutter to begin to make your cookies.

Line the cookie sheet with parchment paper.

Using a metal spatula move the cut cookies to the parchment lined cookie sheet.

Bake for 9-11 minutes until the edges on the cookies are firm.

Take the cookies off of the cookie sheet and put on a wire rack to cool completely.(About 10 minutes).

Once the cookies have cooled, add the details and laces on the cookies with the white decorating icing.  Let the icing cool and then the cookies are ready to serve and enjoy!