1/3 cup butter
1/3 cup butter shortening
3/4 cup granulated sugar
1 teaspoon baking powder
1/8 teaspoon salt
1 large egg
1 teaspoon vanilla extract
2 cups all purpose flour
Frostings and candies for decorating if desired
Preheat oven to 375 degrees. Beat butter and shortening on high speed for 45 seconds. Add sugar, baking powder, and salt. Beat until combined, scraping the bowl occasionally. Beat in egg and vanilla. Beat in flour. If you can't get all of the flour mixed in with the mixer, then stir in the remaining flour by hand.
Divide dough in half. Cover tightly with plastic wrap and chill for 2 hours. On a lightly floured surface roll half of the dough out to a thickness of 1/8 inch. Cut into desired shapes with cookie cutters and place onto an ungreased cookie sheet. Bake for 7 to 8 minutes until edges are firm and bottoms are lightly browned.
Cool cookies on a wire rack then decorate as desired.
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