Preheat oven to 350 degrees Fahrenheit and line cookie sheets with parchment paper.  In a bowl of a stand mixer, cream the butter, shortening, and sugar.  Add the eggs and vanilla or almond flavoring and mix.

Add baking soda, salt, and flour.  Mix until combined.  

Sprinkle flour on counter top and roll out until dough is 1/4 inch.  Cut with cookie cutters.  Place on prepared sheets.  Bake for 10-12 minutes and let cool completely.

Mix ingredients in a medium bowl until it is smooth and spreadable.  Start with 3 tablespoons of milk. You do not want it to be too thin or it will spill off the edges of the cookies.  If it is too thick, add more milk a tablespoon at a time.

Divide sugar by 1/4 cups in four bowls.  Add 4 drops of food coloring to each bowl.  Mix with the back of a spoon until all the sugar is colored and there are no more lumps of food coloring.

Spread icing on the cookies and sprinkle sugar in desired design.  Have fun and enjoy!