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1
To make the dough: Add the shortening (or butter), sugar, and zest to the bowl of an electric mixer. Beat until smooth, then add the eggs and vanilla. Beat again, scraping the sides of the bowl halfway through. Sift together the flour, baking powder, and salt. Alternate adding the dry ingredients with the milk until the dough comes together.
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2
Divide the dough in half, then flatten both halves into discs and place them in separate plastic bags. Chill the dough for a couple of hours. (Note that if you use butter in the dough, you won't need to refrigerate it as long; or if you do, you'll need to allow more time for the dough to soften before you roll it out.)
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3
After the dough is chilled, preheat the oven to 375 degrees. Roll out both halves of the dough to 1/3 inch thick and cut out as many cookies as you can. Place the cookies on a baking sheet lined with a baking mat or parchment paper and bake them for 8 to 10 minutes, or until they're just barely done. You want them to be set, but not brown. Remove them from the oven and let them cool completely before decorating.
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4
To make the frosting, beat the butter, sugar, and cream until very light and fluffy. Divide the frosting into smaller portions and color with food coloring as desired. Use a dinner knife to spread the frosting on the cookies, then use sanding sugar, sprinkles, and other decorations to make 'em purty!
