Ingredients:

1/3 cup butter or margarine, softened 
1/3 cup shortening 
3/4 cup sugar 
1 teaspoon baking powder 
pinch salt 
1 egg 
1 teaspoon vanilla 
2 cups all-purpose flour 
granulated sugar, colored if desired 

Directions

Beat butter and shortening thoroughly with an electric mixer or pastry cutter. 

Add sugar, baking powder and a pinch of salt and mix until well combined. 

Beat in egg and vanilla then as much flour as you can with the electric mixer. 

Stir in the remaining flour. 

Cover and chill for at least 1 hour; 

Split the dough in 1/2 and roll one half at a time.  Cut out with Valentine cookie cutters.

Keep the piece you aren't using in the fridge.

Bake on ungreased cookie sheets for about 7 to 8 minutes, until edges are firm and bottoms are lightly browned (don't over cook).

Everything in my house is cooked at 325 degrees F and these are no exception *laugh*

Makes 36 cookies.

Ingredients:

1 cup confectioners' sugar
2 teaspoons milk
2 teaspoons light corn syrup
1/4 teaspoon almond extract
3 drops red food coloring

Directions

In a small bowl, stir together the confectioners' sugar and milk until smooth.  Add the corn syrup and almond extract; mix well.  If icing is too thick, add more corn syrup.

Divide into separate bowls, and add food colorings to desired intensity.  Dip cookies or paint them with a brush.