1Heat oven to 375°F. In large bowl, beat sugar, butter, vanilla, egg, cream cheese and chocolate with electric mixer on medium speed until smooth, or mix with spoon. Stir in flour, baking powder and salt.
2On lightly floured cloth-covered surface, roll half of dough at a time to 1/8-inch thickness with cloth-covered rolling pin. Cut into desired shapes with 2 1/2-inch cookie cutters (dip cutters into baking cocoa if desired). On ungreased cookie sheet, place shapes about 1 inch apart.
3Bake 8 to 10 minutes or until dry and set. Remove from cookie sheet to cooling rack. Cool completely, about 30 minutes.
4Dip half of each cookie into melted vanilla coating; drop small dots of melted chocolate coating on soft vanilla coating. Drag toothpick through coatings for marbled design. Place on waxed paper. Let stand about 10 minutes or until coating is firm.