3 c. all-purpose flour
1 c. unsweetened cocoa
1/2 tsp. baking soda
1/2 tsp. kosher salt
1 c. (2 sticks) unsalted butter, at room temperature
1 c. sugar
2 large eggs
In a bowl, whisk together flour, cocoa, baking soda, and salt.
Using an electric mixer, in a large bowl, beat butter and sugar on medium-low until combined, 3 minutes. Beat in eggs, 1 at a time. Reduce speed to low and gradually add flour mixture, mixing just until incorporated.
Divide dough in 2 and roll each portion between 2 sheets of parchment paper to 1/4 inch thick. Chill until firm, 30 minutes in refrigerator or 15 minutes in freezer.
Heat oven to 350°F. Line baking sheets with parchment. Using floured cookie cutters, cut out cookies. Place on prepared sheets and chill at least 20 minutes before baking. Reroll, chill, and cut scraps.
Bake, rotating positions of baking sheets halfway through, until cookies are set around edges, 10 to 12 minutes. Let cool on sheets 5 minutes. Transfer to wire racks to cool completely. Decorate as desired