Mix shortening/butter and sugar In a mixing bowl until well creamed together. Add eggs, milk, and vanilla and mix.

Dry Ingredients: 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. Add a little more flour, if needed, but not too much.

Chill dough for at least 30 minutes in the fridge, or up to 3 days.

Roll Out: Dust counter top with flour and roll dough ball out until 1/2 inch to 3/4 inch thick. (Add a little flour as needed to counter, rolling pin and top of dough, keep dough from sticking). Cut the dough into shapes with cookie cutters (or use a round drinking cup).

Bake: 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.

Frosting: Add 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 desired thickness. Beaet for several minutes until very smooth and soft. (Stir in food coloring if desired.)

Frost cooled sugar cookies and top with sprinkles, if desired.