Preheat oven to 350. Line cookie sheet with parchment paper.
In bowl or stand mixer cream shortening, butter and sugar until fluffy. Add egg and extracts and mix well.
Combine baking powder, salt and flour in a separate bowl. Gradually add to the wet mixture until blended.
Using cooking scoop, lightly roll dough ball in hands, place on parchment paper lined baking sheet and press top of cookies half way down.
Bake for 10-12 minutes.
For frosting, beat butter until fluffy using a hand mixer. Add vanilla and milk. Blend lightly. Add powdered sugar one cup at a time.Texture should be solid but soft. Frost cookies.