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Cream margarine and sugar together with electric mixer.
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Add egg and beat with electric mixer.
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Add vanilla and milk and beat with electric mixer until light and fluffy.
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In a separate bowl, stir together flour, cocoa, baking powder, salt.
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Stir with a spoon, the flour mixture into the creamed mixture.
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Place dough into lock seal bag. refrigerate 2-3 hours or overnight.
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Preheat oven to 325 degrees F.
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Lightly flour dough board.
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Using a floured rolling pin, roll out half of dough to 1/8 inch thickness.
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Cut into desired shapes with floured cookie cutters.
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Place cookies onto ungreased cookie sheets and sprinkle lightly with granulated sugar.
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Bake 6-8 minutes, or until touched lightly in the center of cookie with finger the imprint does not show.