Christmas Tree Cutout Sugar Cookies

1. In a medium mixing bowl beat butter and shortening with an electric mixer on medium to high speed for 30 seconds. Add granulated sugar, baking powder, and salt. Beat until combined, scraping sides of bowl occasionally. Beat in egg and vanilla until combined. Beat in as much of the flour as you can with the mixer. Using a wooden spoon, stir in any remaining flour.

2. Divide dough into portions, tinting each portion of dough with a different color of food coloring. Knead coloring into dough until well mixed. Cover and chill about 1 hour or until dough is easy to handle.

3. On a lightly floured surface, roll a portion of the dough at a time to 1/8-inch thickness. Using a 2-1/2-inch cookie cutter, cut dough into desired shapes. (For 5-1/4-inch cookies, roll dough to 1/4-inch thickness.) Place cutouts on an ungreased cookie sheet. Refrigerate cutouts for 15 minutes. Using small cookie cutters, make smaller cutouts and fill each opening with another color of dough.

4. Bake in a 375 degree F oven for 7 to 8 minutes for smaller cookies or about 10 minutes for larger cookies or until edges are firm and bottoms are very lightly browned. Cool on cookie sheet for 1 minute. Transfer cookies to a wire rack; cool. Makes about 48 (2-1/2-inch) cookies or 16 (5-1/4-inch) cookies.