• Make the cookies:
• Whisk the flour, cocoa powder, baking powder, and salt together in a medium bowl. Set aside.
• In a large bowl using a mixer fitted with a paddle attachment, beat the butter and sugar together on high speed until completely smooth and creamy, about 2 minutes. Add the egg and vanilla and beat on high speed until combined, about 1 minute. Scrape down the sides and up the bottom of the bowl and beat again as needed to combine.
• Add the dry ingredients to the wet ingredients and mix on low until combined. Dough will be soft. If the dough seems too soft and sticky for rolling, add 1 more Tablespoon of flour.
• Dust the surface for rolling. With a rolling pin lightly dusted with cocoa powder or flour, roll the dough out to about 1/4-inch thickness. Use more cocoa powder/flour if the dough seems too sticky.
• Cut out the men with the cookie cutter and set on a baking sheet lined with baking paper.
• Bake in a preheated oven 350°F (177°C) for 15min. Allow to cool on the tray for 5 minute. then transfer to cooling rack and allow to cool completely before decorating.

Icing the cookies

• Place egg white in the bowl of an electric mixer and beat using the whisk attachment until frothy.
• Add the sugar a little at a time and mix well, beating on low speed and scraping down the sides.
• Increase the speed to high and continue to beat the mixture until soft peaks form, about 5 minutes. At this stage, the icing will be very thick. You can add a few drops of water to get it to the consistency you prefer.
• Put the icing in a piping bag and decorate the cookies
• Enjoy cookies right away or wait until the icing sets to serve them. Plain or decorated cookies stay soft for about 5 days when covered tightly at room temperature. For longer storage, cover and refrigerate for up to 10 days.

Note about raw egg

• Raw eggs should not be used in food preparation for pregnant women, babies, young children, the elderly, or anyone whose health is compromised. Try meringue powder if you prefer!