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In a large mixing bowl, combine sugar, corn syrup, egg, and VANILLA. Beat on medium speed until creamy. Reduce mixer speed
to low and add the COCOA POWDER, baking soda, butter, flour, and baking powder. Mix well. Divide dough in half, wrap in
plastic and refrigerate for at least 1 hour. Preheat oven to 375°. Mix together the frosting ingredients until smooth,
adding enough milk for the desired consistency. Divide the frosting between two zip-top bags. Cut a small bit off one corner
of each bag. Roll out half of the dough at a time on a lightly-floured surface. Cut with 2 1/2 inch cookie cutters and place
1 inch apart on ungreased cookie sheets. Decorate with the frosting. You may sprinkle with colored sugar if desired. Bake at
375° for 5-8 minutes. Sprinkle with sugar again while warm. Let cool 1 minute before removing from cookie sheet. If you'd
prefer, you may frost the cookies after they are baked.
Prep. time: 20 minutes plus chilling time
Baking time: 8 minutes per sheet
Yield: about 36 cookies
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