Sugar Cookies with Buttercream Frosting

INGREDIENTS

• 1 cup butter
• 1 cup white sugar
• 2 eggs
• 1/2 teaspoon vanilla extract
• 3 1/4 cups all-purpose flour
• 1/2 teaspoon baking powder
• 1/2 teaspoon baking soda
• 1/2 teaspoon salt
• 1/2 cup shortening
• 1 pound confectioners' sugar
• 5 tablespoons water
• 1/4 teaspoon salt
• 1/4 teaspoon butter flavored extract