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1
Mix the flour, cocoa, and salt in a large bowl. Use a pastry cutter or two forks to cut in the butter until it forms fine crumbs.
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2
Stir in the sugar and vanilla until incorporated.
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3
Add the milk, mixing until it forms a stiff dough.
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4
Form the dough into a long log, about 1 inch in diameter (I broke it up into two logs, because they were pretty long). Wrap in plastic wrap and refrigerate for 30 minutes to an hour.
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5
Near the end of the cooling period, line a baking sheet with parchment paper; preheat your oven to 400u00b0F.
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6
Remove the dough from the refrigerator and slice into 2-inch segments (they will sort of resemble fat tootsie rolls).
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7
Place the segments about 1 inch apart on the prepared cookie sheet.
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8
Bake until lightly browned and firm to the touch, 20-25 minutes. Transfer to wire racks to cool.
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9
While the cookies cool, prepare the frosting. Mix the cocoa with the water until smooth.
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10
Beat the butter in an electric mixer fitted with the paddle attachment until creamy. Add the cocoa mixture and continue mixing until smooth. Add the confectioners' sugar a little at a time until completely smooth.
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11
Spread the frosting on the top and sides of the cookies (leave the ends and the bottom unfrosted). Drag the tines of a fork (or a toothpick) gently across the frosting so that it resembles the bark of a log. Be sure to clean off the fork between cookies as frosting may accumulate on the tips of the tines. If desired, draw a spiral on the exposed ends so that it resembles the inside of a cross section of a log.