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In a mixing bowl, cream shortening and sugar.
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Add eggs; mix well.
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Dissolve baking soda in hot water; add to mixture.
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Blend in vanilla and sour cream.
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Add flour, baking powder and salt; mix well.
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Cover and chill dough for at least 2 hours.
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Preheat oven to 350°F.
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Line cookie sheets with parchment paper. (I buy in bulk from the local food service store - a great price and less grease and clean-up).
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On a lightly floured surface, roll dough to desired thickness (1/8-inch for crispy and 1/4-inch for softer cookies).
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Optional - sprinkle cookies at this point with colored sugar. To make cookies to frost, bake them plain.
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Bake for 10-12 minutes, until edges are lightly browned.
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Decorate with your favorite frostings and decorative candies.
