01 - Whisk together flour, cocoa powder, cinnamon, baking powder, and salt in a medium bowl until thoroughly blended.
02 - Beat butter and granulated sugar in a large bowl until light and fluffy, approximately 2 minutes. Add egg and vanilla extract; mix until fully incorporated.
03 - Gradually add dry ingredients to wet mixture, mixing just until dough comes together. Avoid overmixing to prevent tough cookies.
04 - Divide dough in half and flatten into disks. Wrap tightly in plastic wrap and refrigerate for at least 30 minutes until firm.
05 - Preheat oven to 350°F. Line baking sheets with parchment paper.
06 - Roll out dough on lightly floured surface to 1/4 inch thickness. Cut skeleton or gingerbread man shapes with cookie cutter. Transfer to prepared baking sheets.
07 - Bake for 10-12 minutes until edges are set. Cool completely on wire rack before decorating.
08 - Beat egg white or meringue powder with powdered sugar and water until smooth and reaches pipeable consistency.
09 - Transfer icing to piping bag fitted with fine tip. Pipe skeleton designs onto cooled cookies. Allow icing to dry completely before storing.