Take all purpose flour, salt and cocoa powder in a bowl.

Whisk well it everything is incorporated well.

Take softened butter and sugar in another bowl. Start beating it till it gets smooth.

Now add milk and vanilla extract. Again beat it well.

Now add flour mixture. Start mixing it using spatula. You will feel like it is too dry, but don’t worry and keep mixing. Mix till it comes together like a dough.

Now line a plastic wrap on work surface. and dump all the dough on it.

With help of wrap, gather the dough and make flat disc.

Wrap the dough and chill in the fridge for an hour or so. If in rush chill in the freezer for 15-20 minutes.

Once it is chilled unwrap the dough.

Put between the two sheets of parchment paper or wax paper.

Start rolling it until it is about ¼ inch thick.

Then place dough on a baking sheet (along with the parchment paper) and place in the refrigerator until cold and very firm (about an hour) or freeze it for 15-20 minutes.

Line a baking sheets or cookie sheets using piece of parchment paper or wax paper or silicone mat. keep it aside till needed.

Once the dough is chilled and firm, start cutting the cookies using the cookie cutter. You can use any shape you like. The size of cookie cutter I have used is about 3 inches.

cut out the cookies and arrange them on the baking sheet few inches apart.

Use the flat spatula to lift cookies, so it holds its shape. Chill the cut out cookies in the freezer for 10 minutes.

Gather all the scraps and make the dough ball, roll and cut again.

Preheat the oven to 350 degrees F or 180 degrees C for at least 10 minutes.

Once the oven is preheated, bake the chilled cookies in the oven for 10-12 minutes or till cookies are firmed around the edges. Bake little longer if you like more crispy cookies.

Let the cookies cool in the pan for 5-10 minutes then transfer them on cooling rack and let it cool completely.

Take powdered sugar, corn flour in a bowl.

Add vanilla and start with little milk at a time.

Mix it till you get thick icing. The consistency should be thick not runny at all.

Prepare the icing bag. or you can use ziplock bag and cut the small tip.

Once cookies are cooled completely, start decorating however you like.