In a small bowl combine flour, salt and baking powder.
Cream together butter and sugar. Then add eggs one at a time. Next add vanilla extract and unsweetened cocoa until well combined.
Add flour mixture a little at a time, until all incorporated into batter.
Wrap dough in plastic wrap and refrigerate for one hour. Divide dough into four parts. Roll to 1/4 thick and cut with cookie cutter. Bake at 350° for 9-11 minutes. Cool completely.
To make the snowmen: Cut marshmallows in half with kitchen shears. Then make a puddle of melted vanilla flavored candy coating (sometimes called almond bark) on top of the cookie. Next, dip the cut marshmallow into the white chocolate and set it on top of the cookie. While the chocolate is still melted, add sprinkles for eyes and nose. After the candy is hardened, add arms, bows and bow ties with gel or decorator icing for a quick and easy finish.