Whisk the flour, cocoa powder, and salt in a medium bowl.

Be at the butter in a large mixing bowl with an electric hand mixer or in a stand mixer fitted with the paddle attachment, until it’s light and smooth. Add the confectioners’ sugar and beat again on medium speed until combined, 1-2 minutes.

Add the vanilla and milk and beat again until combined. Slowly add the dry ingredients, with the mixer on low. Gradually increase the speed to medium-high and beat until it’s with the cocoa powder and flour beat on low speed, gradually increasing to high speed as the mixture combines, scraping down the sides of the bowl as needed.

Wrap the dough in plastic wrap and place it in the fridge for 20-30 minutes to chill slightly. Now is a good time to get your letter embossers ready, if using them.

Line two large baking sheets with parchment paper or a silicone baking mat and set aside.

Remove the dough from the fridge and roll it out between two pieces of wax paper 1/4 inch thickness. You could also place the dough on a floured work surface. This is a rather sticky cookie dough, so be sure to have excess flour on hand to dust the counter and rolling pin.

Use a cookie cutter of your choice to cut as many cookies as you can out of the dough. We used a 2 1/2-inch round cookie cutter with scalloped edges, but any shape, including Christmas cookie cutters, works well too. Dip the cookie cutter in flour before pressing it into the dough to help it from sticking. Transfer the cookies to the prepared cookie sheets. Gather up the scraps, re-roll the dough and continue cutting cookies until the dough is gone.

If you’re embossing your cookies, as shown in the photographs, dip your alphabet letter embossers into flour, tap off the excess, and press them onto the cookies. Be sure to stamp them before chilling in the next step.

Transfer the cookies to the fridge and chill for at least 2 hours or up to 3 days. The longer the cookie dough chills, the thicker the cookies will be and the better they’ll hold their shape.

Preheat the oven to 350°F.

Bake cookies for 9-11 minutes, until the edges and tops are just set. Do not overbake. allow them to cool on the baking sheet for 5 minutes then transfer them to a wire rack to cool completely

While they’re cooling, prepare the chocolate and decorations if using. Place the white chocolate in a microwave-safe bowl and heat in 30-second increments, stirring between each, until it’s melted and smooth. Dip half the cookies in the melted chocolate and place them back on the baking sheets. Sprinkle with crushed peppermint or sprinkles. Transfer them to the freezer to help the chocolate set quickly.