Preheat oven to 400°F and line two baking sheets with parchment paper or silicone baking mats and set aside.
In a small bowl, whisk together the flour, baking powder and salt. Set aside.
In another large bowl, using a hand mixer on medium, beat together the shortening and sugar until light and fluffy, about 2 minutes.
Beat in eggs and extracts for 30 seconds, then add half of the flour mixture. Beat until fully incorporated, then add remaining half of the flour mixture.
Use a cookie scoop to portion out the cookies onto the prepared baking sheets. For a more smooth appearance, you can roll the cookies into balls but that is optional.
Bake for 8-10 minutes, until just lightly golden and cookies start to crack on top.
Allow cookies to cool completely before frosting.
For the Icing Glaze
Whisk together powdered icing sugar, milk, melted butter, and your choice of flavor extract. Adjust the consistency with additional powdered sugar or milk, it should be thin.
Spoon approximately one tablespoon of icing onto each cookie. Come back and add sprinkles once the glaze has started to set (so the sprinkles don't just roll off).
Allow icing to set for 30 minutes before serving or storing.
Traditionally, this recipe would use self-rising flour, but we've adjusted the recipe to use all-purpose flour and baking powder.For a chewier cookie, replace the 3 teaspoons baking powder with 1.5 teaspoons baking powder + 1.5 teaspoons cream of tartar.Store covered in an airtight container for up to a week.