Preheat oven to 350 degrees. Line two cookie sheets with parchment paper. In a mixing bowl, cream butter and sugars until fluffy. Add the egg and vanilla and beat until incorporated. First, sift the coca, flour, baking powder,and salt. Then add to the butter and egg mixture. Mix until incorporated. Bake for 8 minutes. Cool on cookie sheets for 5 minutes. Remove to wire rack to cool completely before frosting.
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-Frosting-
Cream butter, salt, and vanilla; add sugar gradually. Add milk, add more milk if needed. Frost the bottom of half of the cookies and top with other cookies.
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