| • | Beat butter and shortening with an electric mixer on medium speed till soft. Combine sugar with it and mix well.
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| • | Add eggs and milk and keep beating till blended properly.
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| • | Take a bowl and combine flour baking powder, baking soda and salt properly.
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| • | Add this with butter mixture and beat at low speed till well blended.
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| • | Add lemon rind and juice.
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| • | Fragment the dough into 4 equal parts and wrap each portion in plastic wrap.
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| • | Allow to cool for about 2 to 6 hours.
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| • | Roll a dough part on a lightly floured surface to a 1/4 inch thickness.
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| • | Cut it with a 3 inch heart-shaped cookie cutter and keep on lightly greased baking sheets.
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| • | Repeat the method for other dough parts.
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| • | Now bake them at 350 degrees Fahrenheit for about 8 to 9 minutes till light brown colour reached on bottoms.
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| • | Allow them to cool on baking sheets for about 2 minutes.
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| • | Transfer to wire racks and let them cool for 20 minutes.
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| • | Put green food color on 1/4 cup Icing and spread it on tops of cookies.
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| • | Put orange food color on reserved 1/4 cup Icing and put that into a zip-top plastic bag. Pierce 1 corner of the bag to make a small hole and pipe dots on cookies.
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| • | Heart Shaped Cookies are ready to serve. |
