Cut-Out Chocolate Cookies

Ingredients

• 1/2 cup butter or margarine (1 stick), softened
• 3/4 cup sugar
• 1 egg
• 1 teaspoon vanilla extract
• 1 1/2 cups all-purpose flour
• 1/3 cup HERSHEY’S Cocoa
• 1/2 teaspoon baking powder
• 1/2 teaspoon baking soda
• 1/4 teaspoon salt
• 2 tablespoons butter or margarine
• 3 tablespoons HERSHEY’S Cocoa
• 2 tablespoons water
• 1 cup powdered sugar
• 1/2 teaspoon vanilla extract
• 3 tablespoons butter or margarine
• 2 cups powdered sugar
• 2 to 3 tablespoons milk
• 2 to 4 drops food color (optional)