Preparation Steps

• Whisk together flour, cocoa, baking powder, and salt in a medium bowl until the cocoa is fully dispersed with no streaks.
• In a stand mixer fitted with the paddle (or using a hand mixer), beat the softened butter, sugar, and espresso powder on medium-high until noticeably lighter and fluffy, 2 to 3 minutes. Scrape the bowl.
• Beat in the egg until smooth, then mix in the vanilla and almond extract just to combine.
• Add half of the dry mixture and mix on low until mostly incorporated. Pour in all the milk and blend on low. Add the remaining dry mixture and mix just until a soft, cohesive dough forms and pulls from the sides. If the dough seems dry, mix in 1 teaspoon additional milk at a time.
• Divide the dough in two. Shape each into a rectangle, place between two sheets of parchment, and roll to 1/4-inch thickness. Keep the dough sandwiched in parchment and chill flat for 30 minutes in the refrigerator or 15 minutes in the freezer until firm.
• Preheat the oven to 355°F (180°C) with a rack in the center. Line baking sheets with parchment paper.
• Peel back the top parchment and cut shapes with cookie cutters, dipping the cutters in cocoa powder if they start sticking. Transfer cutouts to prepared sheets, spacing about 1 inch apart. Re-roll scraps once; if the dough softens, chill again before cutting.
• For ultra-clean edges, slide the trays of cut cookies into the freezer for 5 minutes before baking.
• Bake 9 to 11 minutes, until the surfaces look matte and the edges are set. Cool on the sheet for 5 minutes, then move to a rack to cool completely. Tip: For super-flat decorating surfaces, lightly press the tops with a flat spatula right after baking or cool the cookies upside down on the rack.