Preheat oven to 350 degrees
In a large bowl sift together flour, cocoa and baking powder.
In a separate bowl combine butter and sugar.
Mix together on medium speed until well combined
Add eggs one at a time and mix well.
Then add the vanilla and mix well.
Add 1/3 of the flour mixture to the sugar mixture and mix well.
Continue with another 1/3 and then the final portion until the dough is well mixed.
Split the dough into 2 pieces.
Wrap each piece in plastic wrap and refrigerate for 1 hour.
Remove one of the sections of dough and roll out on a well floured surface.
Dip the cookie cutter into flour to prevent sticking and cut out shapes.
Fill two baking sheets and bake for 5 minutes.
Then switch the pans, moving the one on the top rack to the bottom, and the one on the bottom to the top.
Bake for an additional 5 minutes.
Remove from oven and let cool for a few minutes.
Transfer warm cookies to a cooling rack or tea towel.
Make the buttercream icing by whipping all ingredients together until smooth and thin with milk as desired. Add drops of red food coloring and mix well until you reach the shade of pink you like.
Once cool, fill with buttercream icing and serve or place in a covered container.