Preheat oven to 375 degrees and line a baking sheet with parchment paper.
In a medium bowl, whisk together the flour, baking powder, cornstarch, salt, and baking soda. Set aside.
In a separate bowl, beat together the butter, cream cheese, and sugar. Add the vanilla, vinegar, egg, and food coloring and beat to combine.
Beat in the cocoa powder.
Use a tablespoon to scoop out dough and roll into a ball. Place the ball on the baking sheet and press flat with your fingers.
Bake the cookies in the preheated oven for 10 minutes, until the edges are golden brown and the center is still soft.
Allow to cool on the baking sheet for 5 minutes, then transfer to a wire cooling rack to cool completely.
While the cookies are cooling, make the icing by beating together the butter, cream cheese, powdered sugar, and vanilla until smooth and well combined. Spread over the top of the cooled cookies
Notes
Chips: Add some beautiful white Chocolate Chips
Sandwiches: Add Cream cheese Frosting to the bottom of one cookie and add another to make sandwiches.
Sprinkles: Everyone loves a few colorful sprinkles, add red and white!
Sandwich: Try making a sandwich cookie by placing the frosting on the bottom of one cookie and then creating a sandwich.
Drizzle: Drizzle with white chocolate or dark chocolate.