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In a medium saucepan, melt butter over low heat.
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Add brown sugar, molasses, salt, cinnamon, ground ginger, and allspice. Stir mixture together until well incorporated. Remove from heat and set aside. Allow to cool down a bit.
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Transfer mixture to a medium mixing bowl and add the egg and whisk to combine.
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In a separate bowl, add baking powder, soda, and flour and whisk together.
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Add dry ingredients combination to the molasses mixture and stir together with a wooden spoon.
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Divide dough into two equal halves. Over a sheet of plastic wrap, shape dough into a thick large rectangle and wrap each tightly. Refrigerate for at least one hour.
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Preheat oven to 350?. Line cookie sheets with baking paper and set aside.
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On a floured surface, roll dough into ¼ inch thick rectangle with a floured rolling pin.
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Cut out shapes with gingerbread man cookie cutter or cookie cutter of choice. Place apart on cookie sheets.
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Bake for almost 10 minutes or until edges are a bit browned. Remove from the oven and transfer to cooling racks to allow cooling down completely.
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Decorate with icing. Store in airtight containers at room temperature.