stir together 1-1/4 cups flour, 1/2 teaspoon baking powder and 1/4 teaspoon salt in medium-size bowl.
Beat together 6 tablespoons butter, 1/2 cup sugar, 1 egg and 1/2 teaspoon of vanilla in large bowl until well blended. Gradually beat in flour mixture until a dough forms. Shape dough into flat disk. Wrap in plastic wrap; refrigerate several hours or overnight.
Repeat Steps 1 and 2, adding cocoa powder to remaining flour, baking powder and salt and mixing with remaining butter, sugar, egg and vanilla. Refrigerate chocolate dough.
Preheat oven to 350 degrees F. Coat baking sheets with nonstick cooking spray.
Roll vanilla dough out on lightly floured surface to 3/8-inch thickness. Using 4 x 3-inch cow-shaped cookie cutter, cut out 8 cows. With wide, flat metal spatula, transfer each cow to prepared baking sheet. Using 3/4-inch-round or scalloped cutter, cut 2 or 3 rounds from each cow; remove to small baking sheet and reserve for Step 7. Gather scraps of dough; shape into disk; wrap and refrigerate.
Repeat rolling and cutting with chocolate dough, refrigerating scraps.
Place vanilla rounds in cutouts on chocolate cows, and chocolate rounds in vanilla cows. Sprinkle with sugar.
Bake in preheated 350 degree F oven 8 to 10 minutes until lightly golden and crisped around edges. Cool on sheet 1 minute. Remove to rack to cool.
Repeat rolling, cutting and baking until all the scraps of dough have been made into cows. Makes 2-1/2 to 3 dozen cookies.