Add together the flour, cocoa, and baking powder in a medium sized bowl. Whisk to combine. Set to the side.
In a stand mixer add the butter, sugar, vanilla and salt. Use a paddle attachment and beat until combined and fluffy. Begin to add the eggs one at a time, mixing until each one is fully incorporated. Begin to add the dry ingredients slowly to the butter mixture. Mix until a dough forms.
Cover a cutting board with plastic wrap. Take your dough and place on the plastic covered wood board. Form the dough into a ball. Cover the bag in plastic wrap. Place the dough in the refrigerator for 1 hour.
Preheat the oven to 350°F.
Take out the chilled dough from the refrigerator.
On a large cutting board or counter top add your flour and spread to cover the surface.
Remove the dough from the plastic wrap and place on the prepared surface.
Using a rolling pin roll it to 1/4-inch thickness. Using cookie cutters, cut into your desired shapes.
Place the cookies to sheet pans lined with parchment paper.
Bake for 8-10 minutes.
Remove from the oven. Let the cookies cool for about 5 minutes.
Decorate a few simple lines of icing on the cookie to make a snowflake and serve!