Preheat oven to 350°F (175°C). Line a baking sheet with parchment paper.
In a medium bowl, whisk together flour, cocoa powder, baking soda, and salt. Set aside.
In a large bowl, cream together the softened butter and granulated sugar until light and fluffy.
Beat in the egg, red food coloring, and vanilla extract until fully combined.
Gradually add the dry ingredients to the wet mixture, stirring until a dough forms.
Drop tablespoons of dough onto the prepared baking sheet, spacing them 2 inches apart.
Bake for 10–12 minutes or until the edges are just set. Let cool on the sheet for 2–3 minutes, then transfer to a wire rack to cool completely.
For the frosting, beat together softened cream cheese, powdered sugar, and vanilla extract until smooth and creamy.
Once cookies are completely cool, spread frosting over each one. Add sprinkles if desired.