Using an electric mixer or wooden spoon, beat together the cream cheese , butter and sugar until smooth.
Divide this into two bowls. You can eyeball it.
To one, add 1/2 cup (62 grams) of flour and 1/4 tsp salt. Beat until the dough comes together.
To the other , add 1/4 cup cocoa powder , 1/4 cup flour and 1/4 tsp salt . Beat until dough comes together.
Chill the doughs for about half an hour or until firm. Meanwhile preheat your oven to 180 C/ 350 F and line a baking sheet with parchment paper.
After the chilling period, make balls with the dough of about two teaspoons each , and place 2 inches apart on the prepared sheet.
Bake for 14- 16 minutes until the edges brown (for the plain cookies) and the chocolate ones have set edges. Cool on baking sheet for couple of minutes , and then completely on wire rack.