Preheat oven to 350 degrees

In a medium bowl, combine flour, baking powder and salt; set aside

In a large mixing bowl, cream together the shortening, butter and sugars with an electric mixer

Lower speed and add eggs and vanilla, continuing to mix

Add dry mixture, combining until dough comes together

Roll into walnut-sized balls and roll in sugar {do not roll in sugar if frosting cookies}

Place on ungreased cookie sheet 2 inches apart

Bake for 10-12 min, or until bottoms are light brown

Cool on wire racks

Frost, if desired