CHOCOLATE CUTOUT COOKIES

Steps:

• In a large bowl, cream butter and sugar until light and fluffy, 5-7 minutes. Beat in eggs and vanilla. In another bowl, whisk flour, cocoa, baking powder and salt; gradually beat into creamed mixture., Divide dough in half. Shape each into a disk; cover. Refrigerate 30 minutes or until firm enough to roll., Preheat oven to 350°. On a lightly floured surface, roll each portion of dough to 1/4-in. thickness. Cut with floured 3-in. cookie cutters. Place 1 in. apart on ungreased baking sheets., Bake 10-12 minutes or until set. Remove from pans to wire racks to cool completely., In a large bowl, combine confectioners' sugar, water, meringue powder and cream of tartar; beat on low speed just until blended. Beat on high until stiff peaks form, 1-2 minutes. Keep unused icing covered at all times with a damp cloth. If necessary, beat again on high speed to restore texture., Using pastry bags and small round tips, decorate cookies as desired. Let stand at room temperature until frosting is dry and firm., Freeze option: Freeze cookies, layered between waxed paper, in freezer containers. To use, thaw before serving.