Beat butter, shortening, and sugar in a large mixing bowl.  Add eggs, milk, and vanilla.  Add dry ingredients and mix.  Let dough chill in the fridge for 3 hours.

Roll dough on a cutting board, lightly dusted with flour.  I like a thick cookie, so I roll my dough slightly thicker than 1/4" thick.  Cut in any shape desired.

Bake for 7-8 minutes at 375 degrees.

Cool and frost.  For the frosting, my favorite is a simple powdered sugar and milk frosting.  I pour powdered sugar into the bowl and add just a little bit of milk.  Keep stirring and slowly add milk until you get to the desired consistency.  If you want a thick frosting, add less milk.  If you want a glaze, add more milk.  I try to use as little food coloring as possible because DYE IS EVIL.  A tiny little half-drop of red food coloring will make a nice pink.  You can also use a little raspberry juice to make a nice pink and then you don't need to use dye at all, which is good because DYE IS EVIL! (Ask me how I feel about food dyes in our foods!)

Happy baking and Happy Valentine's Day!