1/2 c. butter
1/4 c. canned shortening
1 c. sugar
2 eggs
1 tsp. vanilla
2 1/2 c. flour
1 tsp. baking powder
1 tsp. salt

Mix butter, shortening, sugar, eggs, and vanilla thoroughly. Stir flour, baking powder, and salt together; blend in. Chill at least 1 hour. Heat oven to 350 degrees. Roll dough on lightly floured board. Cut with cookie cutters. Place on ungreased baking sheet. Bake 10 to 12 minutes or until golden brown. Yield: approximately 4 dozen cookies.

SUGAR COOKIE FROSTING:

1/4 c. butter
1 tbsp. canned shortening
2 c. powdered sugar
1 tsp. vanilla
5 tbsp. milk

Blend butter, shortening, and powdered sugar together using electric mixer. Add vanilla to mixture and add milk one tablespoon at a time to obtain desired consistency (amount of milk used may be decreased or increased as desired).