Cream butter, sugar, salt and egg yolks with electric mixer until smooth. Combine flour and cocoa. Gradually beat in flour mixture. Wrap in plastic wrap; refrigerate 1 hour or up to 2 days. Preheat oven to 350 degrees. Roll out dough on lightly floured surface to 1/8-inch thick. Cut into desired shapes using holiday cookie cutters. Place on lightly greased cookie sheets. Bake for 10 to 12 minutes. Makes 3 1/2 dozen. For Fudge Frosting: Heat cream and butter in heavy, small saucepan over low heat until simmering. Stir in sugars; continue simmering for 3 minutes to dissolve sugars. Remove from heat. Whisk in cocoa and salt. Let cool to room temperatuire. Spread over cookies. Decorate with pecan halves. Store any remaining frosting in refrigerator. Can be used as an ice cream topping.
