3/4 c. shortening (or use part butter)
1 c. sugar
2 eggs
1/2 tsp. vanilla
2 1/2 c. flour
1 tsp. baking powder
1 tsp. salt

Mix thoroughly the shortening, sugar, eggs and vanilla. Sift together the flour, baking powder and salt. Gradually add the shortening mixture to flour mixture.

Roll out 1/8 inch thick on lightly floured surface. Work flour into dough so it rolls out well, but not too much or cookies will be tough.

Cut into desired shapes. Place on ungreased baking sheet.

Bake 6-8 minutes at 375°F or 10-12 minutes at 350°F (don't overbake). Baking time depends upon the size and thickness of each cookie. Try to bake similar sized cookies in the same batch.

ICING FOR SUGAR COOKIES OR ANY CAKE:

1/3 c. butter, softened
3 c. powdered sugar
1 tbsp. light syrup
1/3 c. evaporated milk
1 tsp. vanilla

Combine the above ingredients in order given. Add food coloring if desired. This makes quite a bit of icing. Recipe may be cut it in half if icing just 1 batch of cookies, or transfer half of the icing to a plastic container and save for the following day if making more cookies.