In a bowl, whisk flour, baking powder, and salt then set aside.
In a mixing bowl, add the butter (make sure it’s room temperature) and sugar, cream until smooth on a low speed use a spatula to scrape the side of the bowl to get all the incorporated, smooth and creamy about 2-3 minutes. You can use a stand mixer or handheld mixer.
The butter should be soft but still cold if you don’t want the cookie to be dry, so just under one to softens the butter is okay.
Gently add the flour and chocolate powder on a low-speed mix about ¼ cup at a time and mix. Add the vanilla extract and combine.
Place the dough on a fling (plastic wrap) to form a disc. Wrap and put in a refrigerator to chill for about 1 hour.
Preheat the oven to 350 degrees F for at least 15 minutes. Line baking sheets with parchment papers and set aside.
Remove and use a rolling pin to roll the dough out to about 1/4'' thick or as you desired but it should be too thick, if it’s sticky sprinkle flour on the counter top and roll out. Use a cookie cutter (your desired shape/s), dig the cookie cutter into flour to avoid sticking. You can cut the dough into 3 or 4 use one at a time and place the rest in the refrigerator while you work with one.
Place the cookie dough on the lined baking sheet and cut out all the dough. Bake in the preheated oven for about 9-11 minutes until the edges are slightly brown. Remove and allow to cool down.
Transfer to a cooling rack
Transfer to a cooling rack, then you can arrange on a plater and sprinkle some confectioner sugar if you desire.
Sprinkle confectioner sugar and serve with milk or juice. Enjoy!