1. Get or assemble all your ingredients together and preheat your oven to 350 degrees.

2. In a medium size bowl, measure and place flour, baking powder, and salt.

3. In a large bowl, measure and place butter and shortening. Then beat with a hand mixer until well blended.

4. Measure and add sugar and beat until fluffy. Then add egg, vanilla and cream. Beat well.

5. Add dry ingredients a little bit at a time while blending well.

6. Drop dough by scooping a heaping teaspoons full onto an ungreased cookie sheet.

7. Bake at 350 degrees for about 10 to 13 minutes. Keep a close watch on the baking cookies in the oven because some ovens are hotter than others and you can over cook then easily. You know they are done when they are light brown on the edges and a very, light, golden brown on top. Use an oven mit to take them out of the oven.

8. While still warm--but not hot or they will crumble (and you could burn yourself, so be careful)--remove cookies from cookie sheet with spatula and dip in sugar until covered. If you prefer, you can sprinkle with sugar instead of dipping. Then, cool on rack or paper bag.

9. Surprise your Mom, Dad, Baby-sitter or your friends with cup of hot cocoa or a glass of milk and these yummy sugar cookies. You will make them very happy!

Makes about 24 cookies.