1. Sift together the flour, cocoa, and salt
2. Beat together the butter and powdered sugar just until mixed. Do not overbeat. Add the flour mixture and stir just until combined.
3. Flatten the dough into a 1-inch thick rectangle and cover it tightly with plastic wrap. Refrigerate for at least 1 hour.
4. Line a bakin ghseet with parchment paper. Adjest the rack to the center of the oven and preheat to 325 degrees F.
5. On a very lightly floured surface, roll the douhg until 1/4 inch thick. Avoid using much flour, which will cloud the cookies' chocolaty appearance and give them a tough texture.
6. Use any type of cookie cutter desired. Arrange the cookies on the prepared baking sheet.
7. Bake for 12-15 mins. until the cookies are set but not hard. Let cool.