1. In the bowl of an electric mixer, cream butter and sugar together. Add egg and extracts and mix. In a separate bowl, sift flour, cocoa powder, and salt together. Gradually add the flour mixture to the wet ingredients and mix until a dough forms. Do not over mix.
2. Place the dough on a piece of plastic wrap and shape into a disk. Cover and chill for at least 1 hour.
3. On a well floured surface, roll the dough out to about 1/4 of an inch thick. Cut out your cookie shapes, and then carefully transfer them to a parchment or Silat lined baking sheet. I used a thin metal spatula to transfer. Re-roll the scraps of dough and repeat.
4. Chill the cut out cookies for about 10 minutes in the freezer while your oven is preheating. This will help them keep their shape better.
5. Preheat oven to 350 degrees and bake for about 11 minutes, or until the center of the cookie looks dry and set.
6. Allow them to cool for a few minutes on the baking sheet, and then transfer to a cooling rack. Cool completely before icing or dipping.

For the Chocolate Ganache

1. In a small microwave safe bowl, warm heavy cream for 20-30 seconds in the microwave. Pour over chocolate chips and let sit for 2-3 minutes, then stir until smooth. Dip each cookie halfway into the ganache, and then set the cookie on a pie of parchment paper to dry. Add sprinkles while it’s still wet.

For the Icing

1. In a small bowl, add 2 cups powdered sugar and 2 tablespoons water. Stir well, and add more water a little at a time as needed. The icing should be similar to toothpaste, and should drip off the spoon in a large blob, not a thin stream.