1/4 cup shortening
3/4 cup sugar
1 egg
1/2 cup sour cream
1/2 teaspoon vanilla extract
1 1/3 cups all-purpose flour
1/4 teaspoon baking soda
1/4 teaspoon baking powder
1/4 teaspoon salt

Burnt Sugar Frosting:

2 tablespoons butter
1/2 cup confectioners' sugar
1/4 teaspoon vanilla extract
3 to 4 teaspoons hot water

In a mixing bowl, cream shortening, sugar and egg. Add sour cream and vanilla. Combine dry ingredients. Add to creamed mixture. Chill for at least 1 hour. Drop by tablespoonfuls 2 inches apart onto greased baking sheet.

Bake at 425°F for 7-8 minutes or until lightly browned. Remove to wire racks to cool.

For frosting melt butter in small saucepan until golden brown. Stir in the sugar, vanilla and enough water to achieve spreading consistency. Frost cooled cookies.