Whisk or sift together flour, baking powder, and salt in a medium bowl.

In the bowl of a stand mixer using the paddle attachment (or using a hand mixer) beat the sugar and vegetable oil together.

Beat in unsweetened cocoa powder until combined.

Add eggs, vanilla, and beer and beat until combined.

Gradually add flour mixture and beat to combine.

Transfer dough to an airtight container with lid and refrigerate overnight or at least 4 hours.

When ready to bake, preheat oven to 350 degrees.

Line a baking sheet with parchment paper.

Using a tablespoon sized scoop, make small balls (about 1 inch round) and set on prepared baking sheet about 2 inches apart.

Bake at 350 for 10 - 12 minutes. They should have spread out and stay somewhat soft.

They come out a bit rounded on top, so I just pushed down the tops with the back of a spoon to make them flat to hold the frosting while they were still warm and pliable.

Cool for 3-4 minutes on the baking sheet then transfer to a wire rack. Repeat with remaining dough until used up.  

Combine cream cheese, butter, and vanilla extract in the bowl of a stand mixer fitted with the paddle attachment and beat until smooth.  Gradually add confectioners sugar one cup at a time and beat until smooth.

Using a pastry bag fitted with a tip of choice, fill with frosting and pipe onto cooled cookies.  

Top with crushed and broken peppermint or candy cane pieces.

 Store in airtight container in refrigerator.