In a mixing bowl, cream together the shortening and sugar.
Add eggs, milk, and vanilla and mix.
In a separate bowl, mix dry ingredients--(flour, baking powder, and salt. Slowly mix dry ingredients into the wet mixture until you form a large dough ball. Refrigerate for 20-30 minutes.
Lightly flour your counter top. Roll dough ball out until 1/2 inch to 3/4 inch thick. Cut the dough into shapes with cookie cutters (or use a round drinking cup)
Place cookies on a parchment lined baking sheet. Bake at 350 degrees F for about 7-10 minutes. Cookies will be very light colored and just set, when you take them out. They will harden as they cool, so don't over bake them.
For the frosting:
Add the butter and cream cheese to a mixing bowl and beat well until smooth and creamy.
Add powdered sugar and vanilla. Add more powdered sugar, as needed, until the frosting is smooth and thick and tastes perfect.
Yield: This recipe makes about 12-15 cookies, depending on how thick you roll the dough and the size of the cookie cutter used. Storing and freezing Instructions: Sugar cookies will last for 3-5 days stored in an air-tight container at room temperature unfrosted, or refrigerate if frosted. You can freeze sugar cookies with or without frosting for up to 3 months. If frosted, flash freeze them for 30 minutes and then add them to an airtight container, with parchment paper between the stacked layers and return to freezer.Sugar cookie dough can also be frozen for up to 3 months. When ready to bake the cookies, remove the dough from the freezer about 1 hour ahead of time to allow it to come to room temperature before rolling it out.