Directions:

Sift together the flour, salt, baking powder and cocoa.

Cream together the butter and sugar with an electric mixer or food processor. Add the egg, then the dry ingredients just to blend.

Turn the dough out onto a piece of wax paper. Mix together with clean hands until all the ingredients are incorporated. Flatten into a disk, wrap and refrigerate for about an hour.

Heat oven to 350 degrees. Line 2 baking sheets with parchment paper and set aside.

Roll out the dough between lightly floured sheets of plastic wrap to about 1/4-inch thickness and cut with a 2-inch round cookie cutter. Place the cookies on the prepared baking sheets and bake, one sheet at a time, about 10 minutes or until firm to touch. Cool the cookies on the baking sheets about 10 minutes before transferring to racks to cool completely.

Working quickly and in small batches, make a sandwich by placing a small scoop of ice cream on one cookie. Top with a second cookie and press lightly. Place on a plate in the freezer and freeze until hard, at least 2 hours. The sandwiches can then be wrapped individually with aluminum foil or placed in food-grade zip-top storage bags. Remove from freezer a few minutes before serving.