Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.
In a bowl, sift flour, black cocoa powder, baking powder, and salt. Whisk to combine, then set aside.
In another large bowl, beat the butter and sugar until light and fluffy, about 2-3 minutes.
Beat in the egg, vanilla extract, and almond extract (if using), until fully combined.
Gradually mix the dry ingredients into the wet mixture, forming a smooth well-combined dough.
Wrap the dough in plastic wrap and refrigerate for at least 1 hour.
On a lightly floured surface, roll the dough to ¼ inch thickness. Cut out bat shapes using a cookie cutter.
Place the cut-out cookies on prepared baking sheets and bake for 8-10 minutes, until edges are set. Allow the cookies to cool completely before decorating.
Once cool, decorate the cookies with black royal icing.
Notes
*Please note: The nutritional information above does not include the black royal icing, candy eyes and sprinkles.