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Note: Cookie dough needs to chill in the fridge (for a minimum of 1 hour) before baking so plan accordingly.
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For the toppers:
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Knead fondant until pliable, then color with gel food coloring. Roll it out on a sheet of wax paper to 1/16-inch thickness. Cut with desired plunger cutters, being sure to plunge (press) the design impression into the cutout. Peel away scraps and set aside to firm up so the cutouts won't get distorted when handling (optionally, you can pop them in the fridge for a couple minutes). Set fondant toppers aside until needed (can be rolled and cut a day or more in advance-store in a cool, dry location).
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For the cookies:
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In a medium bowl, whisk together the flour, cocoa powder, baking powder and salt; set aside. In the bowl of a stand mixer fitted with the paddle attachment, beat the butter and sugar on medium-high speed for 30 seconds. Add egg and vanilla; beat to combine. Add reserved flour mixture and beat until incorporated.
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Remove dough from mixer bowl and wrap well with plastic wrap. Chill in the refrigerator for 1-3 hours.
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Remove dough from fridge and unwrap. Preheat oven to 375 F. Roll the dough to 3/16-inch thickness on a lightly floured surface. I roll the cookie dough between 2 pieces of plastic wrap. No extra flour is needed and you can re-roll the scraps multiple times without it affecting the quality of the cookies. Cut out desired shapes with floured plunger cutters, without plunging the design into the cutout. Pop the cut dough in the fridge to chill so the dough hardens before transferring the cutouts to a sheet pan-this will keep the cutouts from distorting.
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Place cookies 2-inches apart on a Silpat-lined sheet pan. Bake for 6-8 minutes. Remove from oven and while still warm, top with fondant cutouts that have the design pressed into them (the residual heat from the cookies will slightly melt the fondant toppers so the two fuse together). Cool completely before serving.
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Store in an airtight container between layers of wax paper.
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Note: Recipe makes 40-60 cookies, depending on size of cutters. Fondant cutouts can be made a day or more in advance if stored on wax or parchment paper in a cool, dry location. If cookies cool before fondant toppers are added, warm the cookies for a few seconds in the microwave.
