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1
Whisk the flour, cocoa powder, baking soda, baking powder and salt in a medium bowl.
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2
Beat the butter and granulated sugar in a large bowl with a mixer on medium-high speed until light and fluffy, about 5 minutes.
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3
Add the egg and vanilla; beat until creamy, about 2 more minutes.
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4
Reduce the mixer speed to low; gradually add the flour mixture and beat until just incorporated, about 2 more minutes.
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5
Divide the dough between 2 sheets of plastic wrap; form into disks.
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6
Wrap and refrigerate until firm, at least 1 hour.
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7
Roll out the dough between floured sheets of parchment paper until about 1/4 inch thick.
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8
Chill 2 more hours.
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9
Position racks in the upper and lower thirds of the oven; preheat to 350 degrees F. Mist 2 baking sheets with cooking spray.
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10
Cut the dough into shapes; gather the scraps and reroll once to cut out more cookies.
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11
Arrange 2 inches apart on the prepared baking sheets.
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12
Bake, switching the pans halfway through, until set, about 12 minutes.
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13
Let cool 5 minutes on the baking sheets, then transfer to racks to cool completely.
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14
Make the icing: Beat the confectioners' sugar, meringue powder and 3 to 4 tablespoons water in a bowl with a mixer on high speed until smooth and thick.
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15
Transfer to a resealable bag and snip a small corner.
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16
Pipe onto the cookies; sprinkle with coarse sugar.
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17
Let set 30 minutes.
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18
Photograph by Andrew Purcell
