1. In large mixing bowl with paddle attachment, beat butter and sugar together on medium speed until light and fluffy.
2. Add egg, extract and melted chocolate to sugar mixture, beat on medium speed until smooth and creamy.  Be sure to scrape down sides and bottom of mixing bowl.
3. Sift together flour, cocoa and baking powder.  On low speed add flour mixture to sugar mixture.  Beat until combined.
4. Remove dough from mixing bowl onto cocoa dusted work surface.  Gently knead dough to smooth. Be careful not to add too much cocoa.
5. Divide the dough in half, dust rolling pin with cocoa. Roll each portion to 1/4″ thickness on a pied of parchment paper or silicone baking mat. Stack the rolled out pieces with parchment between layers onto a baking sheet, chill for 1 hour. Can be chilled up to 2 days at this point.
6. Preheat oven to 350 degrees.  Prepare 2 baking sheets with parchment paper.
7. Remove one sheet of dough from refrigerator. Cut out cookies using 1-1/2″ round cookie cutter. Dust cutter in cocoa for easy release. Re roll dough and cut out remaining cookies.
8. Chill cookies for 15-30 minutes before baking.
9. Bake at 350 for 8-10 minutes. Cookies will be soft in the center. Cool cookies on baking sheet for 5 minutes, transfer to cooling rack to cool before dipping.’

Dipping Cookies:

1. Melt one cup of dark melting wafers with 1/2  teaspoon shortening in small glass microwave safe bowl for 50 seconds.  Stir to melt completely.
2. Spoon 1 teaspoon melted chocolate into bottom of custard cup. Place one cookie right side up, spoon additional teaspoon of melted chocolate over the top of cookie. Swirl cup with cookie gently to completely coat the cookie.  With a fork gently lift up the cookie and allow coating to drip off bottom of cookie. Place on parchment lined baking sheet.  Sprinkle with crushed candy canes.  Allow cookies to set up before serving or packing.
3. Repeat process with White Chocolate melting wafers.
4. Store cookies at room temperature up to 3 days or in the refrigerator up to 8 days. Be sure to cover cookies with plastic wrap or sealed container.