In a medium bowl, combine the flour, cocoa powder and salt with a wire whisk. **Be sure to spoon the flour and cocoa powder into the measuring cups, then level with a knife. This helps you not pack the flour too tightly so that your cookies are dry.**
In a stand mixer, cream the butter and sugar together. Add the eggs and vanilla and beat on medium speed until mixed well. You want this mixture to be smooth with no butter lumps so the cookies bake evenly.
Scrape down the sides of the bowl and add the flour mixture.
Mix just until combined, being careful not to overmix.
Divide the dough in half, gently flatten the ball into a disk and wrap tightly in plastic wrap.
Refrigerate for 1 hour.** See notes below.
On a floured surface, roll out the dough to 3/8" thick. Use cookie cutters and cut as many shapes as possible, re-rolling the dough scraps and cutting again.
Place the shapes on a non-stick baking sheet.
Refrigerate the cookie dough for another hour.
Preheat the oven to 325 degrees.
Bake the cookies for 12-13 minutes, pulling the cookies out just before they start to brown.
Allow the cookies to cool for 2-3 minutes, then transfer them to a flat surface to cool.
Once the cookies are cooled, decorate as desired.
*The amount of cookies you get will greatly depend on how thick you roll the dough and how large your cookie cutter is. I'd say you'll get anywhere from 3-5 dozen cookies with this recipe depending on those factors.**Looking for an easier way to roll the dough? Roll out the dough before you refrigerate it. *It can sometimes be more sticky this way, especially if your butter was really soft.** Stack the rolled out sheets with wax paper or parchment paper between them. Refrigerate for at least 1 hour, then cut into shapes.***The calories shown are based on the recipe making 36 cookies, with 1 serving being 1 unfrosted cookie. Since different brands of ingredients have different nutritional information, the calories shown are just an estimate.