Add unsweetened cocoa powder, all-purpose flour, almond flour, baking powder, and kosher salt to small mixing bowl. Whisk to combine. Set aside.
Add unsalted butter and granulated sugar to stand mixer. Beat on medium with paddle attachment for 3 minutes. Scrape down the sides of the bowl, if necessary.
Add eggs and vanilla bean paste to sugar mixture and beat on low for 30 seconds. Scrape down the sides of the bowl, if necessary.
Add flour mixture to stand mixture and beat on low just long enough for the dough to come together.
Place dough on plastic wrap, pat down to disc about 1-inch thick. Wrap dough in plastic and refrigerate for 30 minutes and up to 3 days.
Preheat oven to 325 degrees F. Line 2 cookie sheets with parchment paper.
Lightly flour a large cutting board or flat surface. Roll out cold dough to 1/8-inch thickness. Cut dough into circles using a cookie cutter or biscuit cutter. Cut small circles in the center of half the cut shapes.
Re-roll any leftover dough and cut more cookies.
Arrange all cut cookies on prepared cookie sheets.
Bake cookies 12 to 15 minutes, or until light golden around the edges.
Remove cookie sheets from oven and place on wire rack to cool. Cool cookies completely before filling.