In a bowl, combine the flour, cocoa, baking powder, baking soda and salt, and mix till incorporated.
In another bowl, cream together the sugar and butter.
Add in the eggs, one at a time, and the vanilla extract.
Gradually add in the flour mixture. You will need to switch to a spoon or use your hands as the dough gets tough to work with. A simpler method is just using an electric mixer.
Divide the dough into two portions and wrap each one in cling film.
Chill the balls in the refrigerator for 1 hour (or place them outside if it’s really cold).
Preheat the oven to 200 C and line two baking sheets with parchment paper.
Roll out each ball, one at a time on a lightly floured surface. I like to freeze one so that I can thaw and bake the cookies when I’m really craving something sweet.
Place the cookie cut-outs on the baking sheet, about 1 cm apart. They don’t change shape- they just puff up slightly.
Bake for 4-6 minutes or until lightly puffed, then cool completely before frosting. (see below)