Preheat oven to 400° F. Line baking sheets with parchment paper and set aside.
In a bowl, whisk together the flour, cocoa powder, baking powder, and salt. Set aside.
In a large bowl, combine softened butter and confectioners’ sugar using a hand mixer.¹ Beat until light and fluffy, about 1 to 2 minutes. Add the egg and vanilla, and beat until thoroughly incorporated, about 30 seconds. Scrape down sides as necessary.
With mixer on low, slowly add flour mixture to the bowl. The dough is ready when most of it sticks to the paddle. When touched, it has a little give, but does not stick to fingers.
Flour the work surface and roll dough to about 1/4-inch thick, using flour for dusting as necessary (flour will dissolve and not show up on the cookies). Use skeleton cookie cutter to cut cookies. Press firmly enough that the bone indentations appear in the dough. Place cookies on prepared baking sheet about 2 inches apart. Gather scraps and reroll dough when necessary.
Bake for 8 to 10 minutes, rotating halfway through. Allow cookies to cool on baking sheet for 2 minutes, then transfer to wire rack to cool completely.
Icing
Place the meringue powder and water in a large mixing bowl, and whip with the whisk attachment until foamy, about 3 minutes.
Add the powdered sugar and vanilla. Whip on medium speed until very stiff and thick, about 3 minutes. The royal icing should hold a medium peak. If necessary, thin with additional water, a drop at a time, to get the desired consistency.
Transfer icing to an icing bag fitted with a small round tip (I used Wilton #2). Fill in the bone indentations with icing to make the skeleton.
Notes
Unsweetened cocoa powder or Dutch process cocoa powder works for this recipe.Meringue power can be found at your local chef store or online.Store baked cookies in an airtight container at room temperature for up to 5 days.Freeze dough for up to 3 months. Wrap dough in plastic wrap and store in the freezer. Defrost in the refrigerator before bringing to room temperature, cutting and baking.