DIRECTIONS

In a bowl, beat sugar and oil until crumbly. Add egg; beat for 1 minute. Combine flour, cocoa, baking soda and salt. Gradually beat into sugar mixture. Add 2 tablespoons milk; mix well. With lightly floured hands, roll dough into 36 balls.
    Place 2 in. apart on baking sheets coated with cooking spray. Flatten slightly with a glass coated with cooking spray. Bake at 425° for 5-6 minutes or until edges are set and tops are cracked. Cool for 2 minutes before removing to wire racks to cool.
    In a mixing bowl, combine butter and confectioners' sugar until crumbly. Beat in extract, food coloring if desired and remaining milk. Spread on the bottom of half of the cookies; top with remaining cookies. Yield: 1-1/2 dozen.