Ruth's Roll Out Sugar Cookies

1 C. Butter
1 C. Sugar
1 Egg
2 teaspoons Baking Powder
1 teaspoon Vanilla
3 C. Flour

Cream butter and sugar, add egg.  Combine dry ingredients, mix into creamed mixture one cup at a time, mixing the last cup by hand.  Add 1 Tbsp water, if stiff.  Roll dough 1/8 inch thick.  Cut into desired shape and bake at 400 for 6-7 minutes.

Frosting:
1/2 C. Shortening
1/2 C. Butter
4 C. Powdered Sugar
2 Tablespoons Milk
1 teaspoon Vanilla

Mix butter and shortening.  Add powdered sugar, 1 cup at a time.  Add milk and vanilla, whip.