Beat butter at medium speed with an electric mixer until creamy: gradually add sugar, beating well.
Combine flour, baking powder,cocoa, and salt; add to butter mixture, beating at low speed until blended.
Turn dough out onto a lightly floured surface; roll to 1/8-inch thicness. Cut with a floured 3-inch round cutter, and place 1 inch apart on parchment paper-lined baking sheets.
Bake at 300º for 20 minutes or until edges are lightly browned; remove to wire racks to cool.
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