1 cup (2 sticks) unsalted butter, at room temperature
1/2 cup sugar
1/4 tsp. salt
2 large egg yolks
2 1/4 cup all-purpose flour
1/2 cup cocoa (Dutch process)

Cream butter, sugar, salt and egg yolks with electric mixer until smooth.

Combine flour and cocoa. Gradually beat in flour mixture. Wrap in plastic wrap; refrigerate for 1 hour or up to 2 days.

Preheat oven to 350°F. Roll out dough on lightly floured surface to 1/8-inch thick. Cut into desired shapes using cookie cutters. Place on lightly greased cookie sheets.

Bake at 350°F for 10 to 12 minutes.

PECAN FUDGE FROSTING:

1 cup heavy cream
3 tbsp. butter
1/2 cup brown sugar
1/2 cup granulated sugar
1 cup cocoa (Dutch process)
1 tsp. salt
1/3 cup pecan halves

Heat cream and butter in heavy, small saucepan over low heat until simmering. Stir in sugars; continue simmering for 3 minutes to dissolve sugars. Remove from heat and stir in the cocoa, salt and pecan halves. Turn into a bowl and cool to room temperature, stirring occasionally. Refrigerate, stirring frequently, until thickened and of a good spreading consistency. Frost cookies.

Makes 3 1/2 dozen.

Submitted by: Martha Bernard