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In a small bowl, sift flour and cocoa powder together. Stir in coarse salt. Set aside.
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Beat butter on medium speed until fluffy, about 3-5 minutes. Add sugar and beat for 2 minutes.
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On low speed, gradually add the flour mixture, beating until the dough sticks together with pressed.
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On a sheet of wax paper, form the dough into a log about 12-14 inches long and 1 ½ inches in diameter. Roll the dough in the wax paper and chill until firm, at least 1 hour.
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Preheat oven to 325 F. Line two baking sheets with parchment paper.
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Remove the dough from the wax paper and slice into ¼ inch thick slices.
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Place cookies on prepared baking sheets and bake until firm, 17-20 minutes.
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Transfer to a wire rack to cool completely.
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Once cooled, place desired stencil on top of cookie and gently sift powdered sugar on top. Carefully remove stencil from the cookie, and repeat with all cookies.