Take a bowl add butter and powder sugar knead them until fluffy around 5 mins.

Combined a baking powder and cocoa powder, flour mix it and add into the butter mixture make a dough.

Refrigerate dough for 30 mins.

Take the dough out from the refrigerator roll it and cut with the cookie cutter or roll it into the small balls and press it to place cookies on butter paper tray and cook in the oven for 10 to 15 mins.