1. In a mixer, cream the butter with sugar. Add the egg and vanilla. Cream until the smooth.
2. In a separate bowl, mix the flour, baking powder, and salt.
3. Add the flour mixture to the butter mixture. Process until a
ball of dough is formed. If the dough is sticky, add more flour. The dough ball should have some elasticity to it.
4. Chill for a minimum of 1 1/2 hours.
5. To make the filling, beat together the cream cheese, egg, cocoa and sugar.
6. Preheat oven to 350 degrees Fahrenheit. Grease cookie sheets.
7. Take one fourth of the chilled dough. Roll out on a lightly floured board to a thickness of 1/8 inch. Use a cup or glass to cut out circles.
8. With your finger, brush water around the rim of the circle. Drop 1 teaspoon of filling in the center of the circle. Then bring the
dough around the filling and press 3 ends together.
9. Bake on well-greased cookie sheets in a 350 degree Fahrenheit oven for 12-15 minutes or until the bottoms are golden and the three tips are slightly turning brown.
10. Sprinkle with powdered sugar. When cooled, the cookie is light, crumbly and great tasting.
Baking for a shorter time makes a softer cookie, and baking for a longer time makes a more crumbly cookie.