Cream together the shortening and sugar. Add the eggs and vanilla, blend well.
Sift the flour, baking powder and salt. Slowly blend dry mix into wet until a dough forms. Do not overmix.
Cover and refrigerate for 1 hour to 24 hours.
Preheat oven to 400°F. Use an insulated baking sheet lined with parchment paper.
On a liberally floured surface, roll out cookie dough. Cut out desired shapes. Transfer cut-outs to a cookie sheet. Continue until sheet is full.
Bake for 6-7 minutes or until right before edges brown. Remove from oven and transfer to a cooling rack. Repeat with the remaining dough.
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Royal Icing:
In the bowl of a stand mixer equipped with a whisk attachment, whisk the meringue powder and water until frothy, approximately three minutes.
Add the powdered sugar and mixon low speed until stiff peaks form (when you remove the whisk from the bowl, the peak should stick straight up and not slump over on itself).
Remove about one cup of icing and place in a small bowl. Add water one teaspoon at a time until you get the correct consistency.
For Outlining- You want a thicker consistency than flooding, but just barely.When you do the figure 8 test, the icing you piped should stay on top of the rest and hold its shape. Use a Wilton size 2 tip for outlining.
For Flooding- you want a consistency that allows you to draw a number 8 with the icing and it should completely disappear back into the bowl after about 5 seconds. Use a Wilton size 5 circle tip.
If you've tried this recipe, come back and let us know how it was in the comments or ratings.