HEAT oven to 350°F. Stir flour, baking powder and salt in medium bowl until blended.
BEAT shortening and sugar in large bowl with mixer on high speed until light and fluffy, about 5 minutes.
BLEND in egg, milk and vanilla. Gradually blend in flour mixture.
DIVIDE dough in half. Roll out each half on lightly floured surface to 1/4-inch thickness for crisp cookies or 3/8-inch thickness for softer cookies. Cut with 2 to 3-inch cookie cutters. Place 2 inches apart on baking sheet.
TOP with decorator sprinkles, if desired. Bake 8 to 10 minutes or until bottom edges are very light brown. Cool 2 minutes on baking sheet. Remove to wire rack to cool completely. Frost and decorate as desired.
Serving Size (1 of 24 plain cookies), Calories 170 (Calories from Fat 80), Total Fat 8g (Saturated Fat 2.5g, Trans Fat 0g), Cholesterol 10mg, Sodium 95mg, Total Carbohydrate 21g (Dietary Fiber 0g, Sugars 9g), Protein 2g; Percent Daily Value*: Vitamin A 0%, Vitamin C 0%, Calcium 2%, Iron 4%.
*Percent Daily Values are based on a 2,000 calorie diet.
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