Instructions: Using an electric mixer, cream the butter and powdered sugar until light and fluffy, about 2 minutes. Mix in the egg and beat for another minute. Add the flour, cocoa and salt; mix until incorporated.

Divide the dough into 3 parts. Flatten each into a disc and wrap in plastic wrap. Refrigerate until firm, up to 5 days; or freeze.

To make cookies, preheat the oven to 325 degrees.

Let the dough stand at room temperature until soft enough to roll but still very cold. (Thaw frozen dough in refrigerator first.) Roll 1 disc between 2 sheets of wax paper to 1/4 inch thickness; freeze in the paper. Continue with the remaining dough, rolling and freezing.

Remove from the freezer, 1 sheet at a time, and cut into desired shapes, using cookie cutters. Re-roll and cut scraps until all dough is used. Place cookies on baking sheets that are either greased or lined with parchment paper.

Bake 8 to 12 minutes, or until cookies begin to brown around the edges and are slightly firm to the touch. Do not over-bake, because cookies firm up as they cool. Cool slightly on the baking sheets; while cookies are still warm, remove with a spatula to racks. Cutout cookies freeze beautifully.

How to decorate cutout cookies

Cookies may be decorated before or after baking. To decorate before baking, sprinkle with chopped nuts, candied sprinkles or colored sugar. To decorate after baking, frost with dark or white chocolate, melted in the microwave or the top of a double boiler over hot water, or with frosting. Spread the frosting with a small knife or pipe it through a pastry bag. Supermarkets sell prepared colored frostings in plastic tubes with attached piping tips. Use a dot of chocolate or frosting to attach candies. To sandwich 2 cookies together, spread chocolate or jam between them.

To make a cookie place card, use frosting to write a name on one cookie.

Place a dab of frosting in the center of another cookie and use it as a stand to support the decorated cookie upright. Support it until it dries.

Note: Use real butter or stick margarine. Do not substitute reduced-fat spreads; their higher water content often yields less-satisfactory results.

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