In a large bowl, stir together the confectioners' sugar, cocoa, flour and salt until well blended. Cut in the butter until lumps are no larger than peas. Add eggs and vanilla; mix until a stiff dough forms. It may take a minute to come together.
On a lightly floured surface, roll out dough to 1/4 inch thickness and cut into desired shapes using cookie cutters. If the dough is too sticky, chill for a little bit. Place cookies 2 inches apart onto an ungreased baking sheet.
Bake for 8 to 10 minutes in the preheated oven, or until the surface appears dry. Allow cookies to cool for a couple minutes on the baking sheet before removing to wire racks to cool completely. When cookies are completely cool, melt the chocolate over a double boiler or in the microwave. Stir frequently until smooth. Dip cookies or drizzle with the chocolate and place on waxed paper to set.