Italian Walnut Pillow Cookies

INGREDIENTS

• :
• 1 cup sugar
• 1 cup shortening
• 1 egg
• 1 teaspoon vanilla
• 1 cup milk
• 4½ cups all-purpose flour
• 4 teaspoons baking powder
• ½ teaspoon salt
• 1½ lbs. walnuts, chopped (I use my food process0r)
• 4 oz. (1 stick) unsalted butter, melted
• 1½ cups sugar
• 4 egg whites, lightly beaten
• 2 cups powdered sugar
• 4 tablespoons milk (approximately)