3/4 cup  Shortening
1 cup    Sugar
2        Eggs
1 tsp    Vanilla
2 1/2 c  Flour
1 tsp    Baking Powder
1 tsp    Salt

Cream shortening and sugar.  Beat in eggs and vanilla.  Mix in dry ingredients.
Chill for one hour.  Roll and cut out, or drop by teaspoon on an ungreased cookie sheet.
Bake in a 400* oven for 6-8 minutes or until lightly brown on edges.