Heat the butter together with the honey and sugar, constantly stirring, until the sugar has dissolved. Let cool slightly. Stir in gingerbread spice, egg, salt and cocoa. Mix in flour and baking powder and knead with your hands until a smooth dough is formed.
Preheat the oven to 200°C (approximately 400°F). On a floured surface, roll out dough until 1 cm thick (approximately 1/2 inch). With cookie cutters, cut out figures as desired.
Line a baking sheet with parchment paper. Bake at 200°C (gas mark 3) (approximately 400°F) for about 12 minutes. Let cool.
Stir powdered sugar with a little water until it becomes a thickish icing. If desired, separate into portions and color each with food coloring. Pour icing into small pastry bags and decorate the figures as desired.