Preheat oven to 400 degrees.
In mixer , beat butter and sugar
Add in egg, extract and chocolate chips+cocoa and mix until combined.
Add in flour, baking powder and salt and mix well.
Roll out dough to ¼ " thick.
Cute with cookie cutter.
Place on parchment lined baking sheets and bake for 7 minutes.
Allow cookies to cool on baking sheets before removing them.