Cream butter and sugar until light and fluffy; add eggs, one at a time, beating well.

Mix in the vanilla.

Combine flour, cocoa powder and baking powder; add and mix well.

Wrap dough in waxed paper and chill for 2 hours.

Preheat oven to 350 degrees F (175 degrees C).

Divide dough in half. Roll out each half to 1/4 inch thick.

Cut with desired shaped cookie cutters.

Place on lightly greased cookie sheets and bake for 10-12 minutes.