1. Do not preheat the oven. This recipe requires chill time in the refrigerator. 
2. Cream together shortening, butter and sugar until smooth. Add in eggs and vanilla and combine well. Thoroughly combine the flour, baking powder, and salt. Be sure to clean the sides of the bowl with a rubber spatula and incorporate it back into the dough.
3. Cover the dough and chill for an hour in the refrigerator.
4. Preheat the oven to 400 degrees. Line baking sheets with parchment paper or silicone baking mats. Lightly flour your work surface, and your rolling pin. Roll out 1/3 of the dough into a thin layer approximately 1/4 inch thick. Use cookie cutters to cut your shapes into the dough.
5. Place cut cookies on the lined baking sheets about 2 inches apart from each other. Bake for 6-8 minutes, until slightly firm and very lightly browned.
6. Continue to cut cookies out until all dough is used up. If the dough gets too soft, you can place it back in the fridge to cool again.

TO MAKE THE ICING

1. Combine the icing, milk, and flavoring and mix until thoroughly incorporated and smooth. Pop any bubbles as you see them.
2. Split the icing into two bowls. Reserve one of the bowls in case the first one gets too colored for you.
3. In one of the bowls, add a drop of dye and swirl the dye around with a toothpick.
4. Dip the cookie in and pull it out. The cookies will vary based on how they are pulled out, how much dye was used and how much you swirled it around.