In a medium bowl, whisk flour, salt, baking powder, cocoa powder and set aside.
In a mixer blend butter and sugar until blended well. Add eggs one at a time, then vanilla and red food coloring. Slowly add flour mixture and mix on low until incorporated, do not over beat.
Place finished dough on a piece of parchment paper and wrap well, store in the refrigerator for a couple of hours before baking.
Once chilled, roll dough out onto a floured work surface to 1/2 thickness. Using a cookie cutter, cut circles out and place on a parchment-lined cookie sheet. Cook at 350 degrees for about 10-12 minutes or until cookies are set.
Meanwhile, continue to cut out the rest of the circles. You can place them on a plate and store them in the refrigerator until you are ready to put them in the oven. Once cookies are done let cool completely on a cooling rack before frosting.