Preheat oven to 375 degrees.
In the bowl of a stand mixer, on medium-hight speed, beat butter, shortening and sugar until light and fluffy.
Add one egg at a time, mixing after each addition until incorporated. Then add vanilla. Mix.
Add baking powder, salt and espresso mixture and cocoa. Mix on a low speed until combined.
Gradually add flour. Mix until combined.
Working with one fist-sized ball at a time, roll out flat on a floured surface (the thickness will depend on preference, I prefer 1/4" thick or a bit thinner). Cut out shapes. Place onto sheets and bake for 6-8 minutes.
Remove from oven and let cool on sheets for 2 minutes.
Transfer to a wire rack to cool completely. Frost and decorate as desired.*