Preheat your oven to 350ºF (177ºC) and line a large baking sheet with parchment paper or a silicone mat.

In a medium bowl, whisk together the flour, cocoa powder, baking soda, and salt until well blended.

In a large bowl, cream together the softened butter and sugar using an electric mixer until light and fluffy, about 2-3 minutes.

Add the egg to the mixture and beat until fully incorporated, scraping down the sides of the bowl if necessary.

Pour in the vanilla extract and red food coloring, mixing until thoroughly combined.

Gradually mix in the dry ingredients to the wet mixture on low speed until a crumbly dough forms. Use your hands to form the dough into a ball.

Scoop the dough using a medium cookie scoop and roll each scoop into a smooth ball, flattening them slightly before placing on the prepared baking sheet.

Bake the cookies in the preheated oven for 10-11 minutes until puffed and set around the edges.

Cool the cookies on the baking sheet for about 5 minutes before transferring them to a wire rack to cool completely.

In a separate bowl, beat the cream cheese and softened butter until smooth and creamy.

Gradually add the powdered sugar, vanilla, and a pinch of salt, beating for about 2 minutes until the frosting is smooth.

Spread a generous amount of frosting on top of each cooled cookie using an offset spatula. Optional: add sprinkles before the frosting sets.