Sift all-purpose flour and cocoa powder in a bowl and keep aside.

Take room temperature butter and sugar in a large bowl.

Whisk until light and fluffy using hand/electric whisk.

Add baking powder, oil, water and vanilla essence.

Whisk again until everything incorporates well.

Add dry ingredients to the fluffy mixture and mix well to get a sticky dough.

Wrap the dough with cling film and freeze for 10-15 minutes.

Take out the dough from the refrigerator after 10-15 minutes.

Divide the dough into about 1 tablespoon size balls (makes 60 such balls).

Flatten 10 such balls to get the smallest of the cookies.

Shape it the way you like, in the cookie cutter or with fingers.

Combine 2 such balls and flatten to get the 10 medium-sized layer of the Christmas tree cookie recipe.

Combine 3 such balls and flatten to get the base of the Christmas tree cookie recipe (10 in number again).

Transfer the big flattened balls to a baking sheet leaving 1 inch space between each cookie as these tend to expand.

Bake in a preheated oven at 180 deg C for 15 minutes.

Transfer the medium flattened balls to another baking sheet leaving 1 inch space between and bake for 15 minutes.

Transfer the small flattened balls to another baking sheet leaving 1 inch space between and bake for 11-12 minutes.

Remove from oven and place all the cookies on a wire rack to cool down completely.

To make the frosting, take room temperature butter in a bowl and whisk until pale and yellow using hand / electric blender.

Add caster sugar (1 cup), whisk until light and fluffy.

Add water and vanilla essence.

Whisk for 2-3 minutes.

Add the rest of caster sugar and whisk again until everything incorporates well.

To assemble the Christmas tree, take a large serving plate.

Place all the big cookies on the plate leaving 1/2 inch space in between.

Take a piping bag fitted with a medium star nozzle and fill it with frosting.

Pipe a swirl of frosting on top of the big cookies.

Place the medium cookies over the frosting of big cookies and pipe a swirl of frosting on top of the medium cookies.

Place the small cookies over the frosting of medium cookies and pipe a swirl of frosting on top of the small cookies.

Decorate each layer of frosting with Christmas tree sprinkles.

Keep the Eggless Christmas Tree Chocolate Cookies Recipe in the refrigerator until it's time to serve.