Whether you celebrate Halloween or Day of the Dead, or both, these skeleton decorated cut out cookies are perfect for the occasion.

Chocolate Day of the Dead Cookies

Place butter and powdered sugar in a medium mixing bowl. Beat, using an electric mixer, until light and fluffy. Add 1/2 cup cocoa powder; mix until just combined. Beat in egg and vanilla extract.

Add 2-1/2 cups flour gradually, beating at low speed until incorporated. Stir in baking powder and salt. Divide dough in half. Cover with saranwrap and refrigerate 1 to 2 hours or until firm.

Preheat oven to 375 degrees. Combine 1/4 cup flour and 2 tablespoons cocoa powder in a small bowl. Generously dust a clean work surface with mixture.

Place 1 dough ball onto dusted surface. Dust top of dough with cocoa mixture. Roll dough into 1/4-inch thickness. Cut with 3-inch cookie cutters. Place 1-inch apart onto ungreased cookie sheets lined with parchment paper. Bake 5 to 6 minutes or until set. Remove from oven and cool completely on a wire cooling rack.

Make royal icing, tint as desired using food coloring, and decorate cookies using a piping bag and small circular piping tip, as desired.