Preheat oven to 350 degrees. Line a baking sheet with parchment paper and set aside.
In a medium-sized bowl, sift together dry ingredients: flour, cocoa powder, baking powder and salt.
In a separate bowl, cream together sugar and butter. Add egg and mix well, followed by the vanilla extract.
Slowly add dry ingredients into wet ingredients and mix.
Once cookie dough forms, wrap in plastic and chill in the refrigerator for about one hour. Remove the dough from the refrigerator.
Roll out cookie dough until it’s about ½ an inch thick. Use cookie cutter to cut out circles of the cookie dough.
Place gently on lined baking sheet. Bake for 6-8 minutes. Allow to cool on a wire rack.
Add ice cream (about 2 scoops) to one cookie and sandwich with another cookie. Serve and enjoy!