Sweetheart Sugar Cookies

For the cookies:
Whisk together the flour, baking powder, and salt in a medium bowl to combine.

Beat the butter, shortening, and sugar in the bowl of an electric mixer on medium speed for 2 to 3 minutes, until light and fluffy. Add the egg and vanilla extract and beat until well combined. With the mixer on low speed, add the flour mixture in 2 additions, blending until just incorporated. Cover the dough with plastic wrap and chill for about 2 hours, until firm.

Preheat the oven to 325°F and line a few baking sheets with parchment paper. Transfer the dough to a well-floured work surface and roll out to ¼-inch thickness. Cut out shapes of dough and arrange on the prepared baking sheets, spacing the cookies 1-inch apart. Bake for about 14 minutes, until the cookies are just firm to the touch. Remove from the oven and let cool for 5 minutes. Transfer the cookies to a wire rack and let cool completely.

For the icing:
Beat the butter, powdered sugar, milk, and vanilla extract in the bowl of an electric mixer on medium speed for 1 to 2 minutes, until smooth and creamy. Add some food coloring, a drop at a time, and mix until the frosting reaches the color you want. Spread about 1 teaspoon of frosting over each cookie and decorate with sprinkles.