Melt 46g of room temperature butter in a paper cup using a microwave for 30 seconds until liquid.

Pour the melted butter into a mixing bowl.

Add sugar and whip until well combined.

Sift cocoa powder, cake flour, and baking powder into the bowl and mix well.

Add 1 egg and mix thoroughly.

Add 5ml of milk and knead the dough.

Wash hands and knead the dough by hand until smooth.

Sprinkle nuts evenly over the dough and mix gently.

Place the dough in a plastic bag and refrigerate for 40 minutes to 1 hour.

Roll out the dough into a long shape.

Cut the dough into appropriate sizes.

Flatten the dough pieces slightly.

Transfer the dough pieces to a baking tray and use cookie cutters to shape them.

Repeat the process to create multiple cookies.

Preheat the oven to 180°C and bake the cookies for 25 minutes. If needed, bake for an additional 5 minutes.

Cool the cookies completely after baking.

Use a chocolate pen to decorate the cookies along the cookie cutter lines.