Mix thoroughly shortening, sugar, eggs and flavoring.
Blend in flour, baking powder and salt. Cover; chill at least 1 hour.
Heat oven to 400 degrees. Roll dough 1/8 inch thick on lightly floured board.
Cut into desired shapes.
Place on ungreased baking sheet.
Bake 6 to 8 minutes or until very light brown.
Sprinkle with sugar before baking or ice with frosting after baking.