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Cream butter and sugar.
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Add eggs, milk and vanilla.
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Sift flour, baking powder, and salt together. Add to creamed mixture. Combine thoroughly.
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With hands shape dough into a ball.
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Wrap with plastic wrap and refrigerate 2-3 hours or overnight.
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Grease cookie sheets lightly.
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On lightly floured board or counter, roll 1/2 to 1/3 of dough at a time, keeping rest in fridge.
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For soft cookies, roll 1/8 to 1/4 inch thick.
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Cut with floured cookie cutter. Place 1/2 inch apart on cookie sheet.
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Bake at 400°F for 8 minutes or until a VERY light brown.
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For Frosting:.
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Combine butter, shortening and powdered sugar and beat until very creamy.
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Add lemon juice and vanilla.
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Mix until well blended.
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Add water.
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Mix until very light.
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Separate into bowls and add food coloring.
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Decorate as desired.
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Enjoy!