Preheat oven to 350°F.
Cream the butter and sugar with a hand mixer or stand mixer, until light and fluffy. Scrape the sides periodically.
Add in the cocoa powder, vanilla, and eggs, mixing until smooth. Set aside.
In a separate bowl, sift together flour, baking powder, and salt. Slowly add these dry ingredients into the butter and sugar mixture, mixing until smooth. Use hands to knead the dough until soft and pliable.
Sprinkle flour over the counter, roll out the dough to desired thickness, and cut into desired shapes. If you don't have a football shaped cookie cutter, you can cut out a football shape with a piece of paper and trace it with a knife on the dough!
Place the cookies onto a parchment-lined cookie sheet at least half an inch apart from each other.
Bake for 10-15 minutes until edges are firm. The center can still be a bit soft. Take them out and let them rest on the cookie sheet until cooled.
Frost and enjoy!
Recipe adapted from Easybaked.net