Preheat the oven to 350° F (180° C) and line your cookie sheet with parchment paper or a silicone baking mat. Set aside.
In the bowl of a stand mixer, or with an electric hand mixer, cream together the margarine and powdered sugar until smooth and creamy.
Add the egg, vanilla and butter extract. Mix on a high speed until everything is mixed evenly and the mixture is creamy and smooth.
Add the cake flour, cocoa powder, baking powder and salt. Mix until a soft dough forms.
Allow the dough to rest for 10 minutes to make it easier to roll the dough.
Scoop the dough using a #24 scoop (approx 3 tbsp of dough) and then roll into a ball until no cracks are seen in the dough and then gently flatten the ball so it looks like a hockey puck.
Arrange on your cookie sheet and repeat with the remaining dough.
Bake at 350° F (180° C) for 9-11 minutes or until the cookies spread slightly and no l longer look wet in the center of the cookie. Remove from the oven before they start turning brown.
Allow the cookies to cool on the pan for 5 minutes before transferring to a wire cooling rack. Wait until the cookies are completely cool to frost them.