Cream together shortening and sugar. Add egg and mix well. Add milk and vanilla.
Add flour, baking powder, and salt; mix well.
Roll out on floured board 1/4" thick. Cut in desired shapes.
Place on greased cookie sheet. Rub sugar into top of each cookie, if you are going to frost the cookies, don't sugar them, but leave plain so frosting will stick.
Bake 350° or 400° - approcimately 12 minutes will stay softer if not over-cooked.
Frost if desired. Makes 5 dozen.
Tips
I always double this recipe; my children's favorite