In a medium bowl, cream together the butter and powdered sugar with an electric mixer. Add vanilla and beat again.

In another bowl, combine the cocoa powder, cornstarch and flour. Mix with a wire whisk to break up any clumps.

Add the cocoa mixture to the butter mixture and mix on low speed just until completely combined.

Place the dough onto a piece of plastic wrap. Wrap the dough and press down slightly to flatten.

Refrigerate the dough for at least 2 hours.

Preheat the oven to 325 degrees.

Roll the dough out on a floured surface (flouring the top of the dough as needeto 1/4” thick. Use cookie cutters to cut shapes and place the shapes on a cookie sheet lined with a baking mat.

Bake immediately for 12-15 minutes.

Allow the cookies to cool for 2-3 minutes, then transfer them to a flat surface to cool completely.

Melt the chocolate chips in a microwave safe bowl in 20 second intervals. Stir each time, lowering the time to 10 seconds as the chips start to melt. Do this until the chocolate is completely smooth, being careful not to overheat the chocolate.

Spoon the melted chocolate on the tops of the cookies.

Sprinkle with sprinkles if desired.

Allow the chocolate to set completely, then store the cookies in an airtight container.