Sugar Cookie Farm Animals

In a large mixing bowl beat butter with an electric mixer on medium to high speed for 30 seconds. Add sugar, baking powder and salt. Beat until combined, scraping down sides of bowl occasionally. Beat in egg, milk, and vanilla until combined. Beat in as much flour as you can with the mixer. Stir in any remaining flour.

Divide the dough in half. Knead the cocoa powder into one dough half. If necessary, cover and chill dough for 30 minutes or until easy to handle.

Preheat oven to 375 degrees F.

For cow cookies, on a lightly floured surface roll the plain dough until 1/8 inch thick. Place 1/2 inch balls of chocolate dough at 2 inch intervals. Roll lightly to flatten the chocolate dough. Use a 3 inch cow-shape cutter to cut dough. Place cutouts 1 inch apart on an ungreased cookie sheet.

For Horses, roll remaining chocolate dough until 1/8 inch thick. Use a 3 inch horse-shape cookie cutter to cut dough. Place cutouts 1 inch apart on ungreased cookie sheets.

Bake in preheated oven for 7 to 8 minutes or until edges are firm and bottoms are very lightly browned. Transfer to a wire rack and let cool.

Add manes and tails to the horses by attaching crumbled shredded wheat biscuits with canned frosting.