Step 1: In a large bowl, beat sugar and oil until crumbly.
Step 2: Add egg; beat for 1 minute.
Step 3: Combine the flour, cocoa, baking soda and salt. Gradually
Step 4: Beat into sugar mixture.
Step 5: Add milk and mix well. (Dough will be sticky.)
Step 6: With lightly floured hands, roll dough into 3/4-inch balls.
Step 7: 2Place 2 in. apart on baking sheets coated with cooking spray.
Step 8: Flatten slightly with a glass coated with cooking spray.
Step 9: Bake at 400° for 4-5 minutes or until edges are set and tops are cracked.
Step 10: Cool for 2 minutes before removing to wire racks to cool.
Step 11: In a small bowl, combine butter and confectioners' sugar until crumbly.
Step 12: Beat in extract, food coloring if desired and milk.
Step 13: Spread on the bottoms of half of the cookies; top with remaining cookies.
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