In bowl beat butter and shortening for 30 seconds. Add sugar, baking powder, and salt. Beat until combined. Beat in eggs and vanilla until combined. Beat or stir in the flour (dough will be stiff).
Divide dough into portions, one for each color to be used. Knead food coloring into each portion, adding it slowly until desired color is obtained. Cover and chill for 2 to 24 hours. Shape dough into toy shapes (as described or others). Place cookies 2 inches apart on a parchment-lined or ungreased cookie sheet.
Bake in a 300 degree F oven for 18 to 20 minutes or until edges are firm. Carefully transfer cookies to a wire rack; cool. Makes about 40 cookies.
Flatten a 1-1/2-inch piece of dough into a rectangle with 2-inch sides. Round the corners and gently press the sides to make a vehicle body. Add two 1/2-inch balls for wheels. If desired, flatten pieces of dough for windows, headlights, bumpers, and people inside.
For large wheel, flatten a 1-1/4-inch ball of dough. For tractor body, flatten a 1-inch ball of dough; attach to large wheel. For small wheel, flatten a 3/4-inch ball of dough. For cab, shape a 3/4-inch ball of dough; attach to large wheel and tractor body. For engine and hub cab, shape 1/2-inch balls of dough.
For body, flatten a 1-1/2-inch ball of dough to about 1-1/2 inches across. For head, flatten a 3/4-inch ball of dough to about 1 inch across; press in place. Make six 3/8-inch balls; press in place for ears, arms, and legs. Add small dots of dough for eyes, nose, and mouth.
For the base, flatten a 1-1/2-inch ball of dough into an oval to about 2-1/2 inches across; curve ends up slightly. For a mast, attach a 2-inch-long piece of a different color in the center top of the base. For sails, flatten 2 triangles of dough and attach to mast.