PREHEAT oven to 350° F.
COMBINE flour, cocoa and salt in small bowl. Beat butter, sugar and vanilla extract in large mixer bowl until creamy. Gradually beat in cocoa mixture. Shape dough into two balls. ROLL each ball of dough between two sheets waxed paper to 1/4-inch thickness. Cut with 2-inch star-shaped cookie cutter.
Place the cookies on ungreased baking sheets; pierce with a fork. BAKE for 8 to 10 minutes or until set. Cool on baking sheets for 2 minutes; remove to wire racks to cool completely. Decorate with frosting. Makes 3 dozen cookies.
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