Preheat oven to 375 degrees F.

Coat 2 sheet pans with baking spray. In large bowl, cream together sugar and butter. Blend in water, mint extract and salt. Stir in flour and cocoa. Dough will be a bit dry and crumbly.

On flat surface, place dough between 2 sheets of plastic wrap; roll out to a thickness of 1/8 inch. Lift off top layer of plastic; cut out cookie shapes using a 2-inch rough cutter. Transfer cookies to prepared sheet pans with a thin metal spatula. Bake 8 minutes in preheated oven, until cookies are puffed and shiny. Transfer cookies to racks to cool completely.

To make icing, in small bowl stir together powdered sugar and water. Drizzle or pipe over cookies. While icing is still soft, sprinkle with crushed peppermint, if using.

Recipe Courtesy of The Sugar Association.