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Cream butter and sugar until light and fluffy. Beat in the egg, vanilla extract
Sift flour and cocoa together. Mix into butter mixture until thoroughly blended.
Chill dough until firm enough to handle (about 30 minutes).
Using 2 tablespoons dough, roll a rope about 12 inches long between your hands.
Shape into a pretzel as follows: Make a loop bout 1 1/2 inches in diameter by crossing
the ends, leaving 1-inch tails. Flip the loop down over the crossed ends. Press
firmly into place.
Place pretzels on greased baking sheets.
Bake at 350 degrees F for about 10 minutes.
Frosting: In a small bowl mix cocoa and confectioners' sugar.
Gradually stir in butter and vanilla extract. If frosting is too thick, thin with milk.
When pretzels are cool, spread with Cocoa Frosting.