1 1/2 C. all-purpose flour
2/3 C. granulated sugar
1 T. baking powder if using Dutch process cocoa powder, or a scant 1 t. baking soda if using unsweetened cocoa powder
1/4 t. salt
10 T. unsalted butter, melted and kept hot
1/4 C. plus 2 T. unsweetened cocoa powder, Dutch process
1 egg, cold
1/4 C. plus 2 T. milk, cold
Barely sweetened whipped cream or creme fraiche, jam or berries, for serving (optional)

In medium bowl, mix flour, sugar, baking powder (or baking soda if using unsweetened cocoa powder) and salt.

In separate bowl, mix hot butter and cocoa powder until smooth. Stir in egg and milk. Pour wet mixture over flour mixture. Fold gently with rubber spatula, scraping ingredients from sides of bowl to center, just until all of flour mixture is moistened. Do not try to make a smooth dough.

Place dough on sheet of wax paper and pat into 10-by-5-inch rectangle. Chill dough about 15 minutes to firm up slightly.

Preheat oven to 400�F.

Cut out 8 hearts using 2 1/2-inch, heart-shaped biscuit or cookie cutter. Use dough scraps to form 2 more hearts. Transfer hearts to baking sheet lined with parchment paper (if not using parchment paper, leave sheet ungreased).

Bake on center rack until tops are dry and cracked and bottoms have begun to color, about 12 minutes. Serve warm or at room temperature with sweetened whipped cream or creme fraiche, and jam or fresh berries.