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Pre heat oven to 400F degrees.
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In a large bowl cream butter and sugar with electric mixer.
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Beat in egg and vanilla.
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In another bowl mix baking powder, flour and cocoa powder.
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Add 1 cup at a time, combining after each addition.
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You will need to add last 3/4 cup by hand -- mix thoroughly.
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Do not chill dough as it will be stiff.
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On a very lightly floured surface (you might use a cocoa/flour mix), roll out to 1/8-1/4 inch thickness.
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Use any cookie cutter and cut away.
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Bake for 6-10 minutes or until firm (it will be hard to see that they are turning brown).
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Cool, decorate if desired, and Enjoy!
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These can be cooked and frozen ahead. We prefer to decorate after thawing, to prevent running colors. Try
Sugar Cookie Icing "Sugar Cookie Icing" for these.