Ingredients:

  Amount  Measure       Ingredient -- Preparation Method
--------  ------------  --------------------------------
     3/4  pound         unsalted butter cut into 1-oz. pieces
     1/2  cup           granulated sugar
   2      tablespoons   heavy cream
   1      teaspoon      pure vanilla extract
   2 1/2  cups          all purpose flour
     1/2  teaspoon      salt
     1/4  cup           confectioner's sugar
     1/4  cup           unsweetened cocoa powder

Preparation:

Preheat the oven to 325 degrees F. Placer the butter and sugar in a bowl, beat on med for 4 min. scrape down sides of bowl and beat another 4 min. Scrape down the bowl again and add the heavy cream and vanilla extract and beat on medium for 2 min. Operate the mixer on low while gradually adding the flour and salt and mix for 1 min. Now us a rubber spatula to finish mixing the dough until thoroughly combined. Divide cookie dough into 48 level Tbs. size pieces. onto a large pice of waxed paper. Gently roll each portion in the palms of your hand to form a smooth ball. Divide the dough balls onto 4 nonstick baking shets , 12 evenly spaced balls per sheet. Use your fingers to gently press and slightly flatten each ball of dough. Place baking sheets on top rack of preheated oven and bake for 10 to 12 min. until very lightly browned. While the cookies are baking, combine in a sifter the confectionary sugar and the cocoa powder. Set aside. Remove the cookies from the oven and allow to stand for 2 min. Use a spatula to transfer the cookies onto a large piece of waxed paper. Dust the cookies uniformly with half the amount of combined confectionary sugar and cocoa. Allow the cookies to stand untouched for 30 min before uniformly dusting them again with the remaining sugar and cocoa powder. Store the cookies ina tightly sealed plastic container until ready to serve.