• Preheat oven to 350°F (180°C). 
• In a medium sized mixing bowl, whisk together flour, cocoa powder, baking powder, and salt. Set aside.
• Using a stand mixer with a paddle attachment or a hand mixer, cream butter, vegetable shortening and sugar until light and fluffy.
• Add eggs, one at a time and mix well after each addition.
• Pour in the vanilla extract and combine well.
• Add the dry ingredients and mix until a soft dough forms. Use a spatula to help form it into a cohesive ball.
• Divide the dough into 2 equal parts.
• Mix equal parts of flour and cocoa powder and dust wooden board and rolling pin. Roll out dough to a 1/4 inch in thickness. Use more of the flour/cocoa powder mixture if dough sticks or seems too sticky.
• Use cookie cutters and cut the dough into shapes. Gather up remaining dough and re-roll, using more cocoa powder/flour to lightly dust your work surface and rolling pin. Continue until all the dough is used.
• Place cutouts on a baking sheet, 3 inches apart. If cookies are sticking, line with parchment paper. Bake cookies for 8-10 minutes or until edges are just starting to turn brown. Rotate baking sheet halfway through for more even baking. (For softer cookies bake 8-10 minutes, for crunchier cookies bake 10-12 minutes).
• Let cookies sit for 2 minutes on the baking sheet, then transfer to a wire rack and cool completely.

Vanilla Frosting

• Use a hand mixer and beat butter, powdered sugar, milk (1 tbsp at a time) and pure vanilla extract. Beat until creamy and spreadable.
• Frost cookies, add sprinkles, nonpareils, etc.
• Let dry and set.
• Serve and enjoy!
• To store: place in an airtight container for up to 3 days or place in the refrigerator for up to 7 days. To freeze: Place in an airtight container, placing wax paper between layers, for up to 3 months.