Delilah's Frosted Cut-Out Sugar Cookies

INGREDIENTS

• 3/4 cup butter flavored shortening
• 1 cup white sugar
• 2 eggs
• 1 tablespoon milk
• 1 teaspoon vanilla extract
• 2 1/2 cups all-purpose flour
• 1 teaspoon baking powder
• 1 teaspoon salt
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• 1 tablespoon butter
• 2 1/2 cups confectioners' sugar
• 3 tablespoons milk
• 2 drops any color food coloring