In a medium bowl, whisk together 2 cups of gluten free all-purpose flour, 3/4 cup unsweetened cocoa powder, 1 teaspoon baking powder, and 1/4 teaspoon salt until well combined.
In a large mixing bowl, beat together 1/2 cup softened unsalted butter and 1 cup granulated sugar until light and fluffy—about 2-3 minutes on high speed.
Add in one large egg along with 1 teaspoon of vanilla extract to the butter-sugar mixture.
Gradually add the dry ingredients into the wet mixture using a spatula or wooden spoon until just combined.
Wrap the dough in plastic wrap and chill in the refrigerator for at least 30 minutes.
Once chilled, remove dough from the fridge and roll it out on a lightly floured surface to about 1/4-inch thickness.
Transfer cutouts onto prepared baking sheets with about an inch of space between them.
Bake in preheated oven for 8-10 minutes or until edges are firm but centers remain soft.
Let them cool on the baking sheet for about five minutes before transferring them onto wire racks.