Preheat oven to 325 degrees F. In a medium bowl combine flour, sugar, and cocoa powder. Using a pastry blender, cut in butter until mixture resembles fine crumbs. Work mixture with your hands until it clings together (dough will be very dry to start). Shape into a smooth ball.

On an ungreased cookie sheet, pat or roll into an 8x8-inch square (if rolling, lightly flour the rolling pin to prevent sticking). Score by gently pressing with a knife into 32, 2x1-inch rectangles (do not separate). Bake for 20 to 25 minutes or until cookie is just firm in the center. Cut square along score lines into rectangles again while still warm. Cool on a wire rack.

Wrap a strip of foil around each cookie; secure with adhesive-backed dot. Stack two cookies; tie together with string. Makes 16 gifts.