Skeleton Cookies

Why I Love This Recipe
This recipe is from Martha Stewart's Everyday Food magazine, with some additions. My daughter gave them to her playgroup mates at our pumpkin patch visit.
Ingredients You'll Need
1 1/2 cups all purpose flour
3/4 cup unsweetened cocoa powder (Droste)
1/2 tsp. salt
12 tbs. unsalted butter, room temperature (1 1/2 sticks)
1 cup sugar
1 large egg
1/4 tsp. good vanilla
1/4 tsp. espresso powder
royal icing (recipe follows)
Directions
Preheat oven to 350 degrees.
In a medium bowl, whisk together flour, cocoa, and salt; set aside.
In a large bowl, with an electric mixer, beat butter and sugar until light and fluffy; beat in egg.
Add vanilla and espresso powder.
On low speed, mix in flour mixture.
Divide the dough in half and form into 2 disks. Wrap dough in plastic wrap and chill until firm, at least 45 minutes, and up to 2 days.
Chill cookie sheets.
Roll out dough to 1/4 inch thick on a floured board.
Using a 5 inch gingerbread man cutter, cut out men and place on chilled cookie sheets about 1 inch apart.
Chill formed cookies on cookie sheets in the refrigerator about 10 minutes.
Bake cookies 10-15 minutes.
Cool on cookie sheets 2-3 minutes, then transfer to a rack to cool completely.
Decorate with royal icing using a pastry bag with a number 2 tip. once cooled completely.
Let icing dry overnight before storing cookies.