Preheat oven to 400°.

In a large bowl, cream shortening and sugar until light and fluffy.

Beat in eggs, butter dough emulsion, almond extract and vanilla extract.

In a separate bowl combine flour, baking powder and salt; gradually add to creamed mixture and mix well.

Shape dough into 1-1/2-in. balls. Place 1 in. apart on ungreased baking sheets. Bake 8-10 minutes or until lightly browned. Remove to wire racks to cool.

For icing, in a small bowl, combine milk, butter, vanilla and confectioners' sugar until smooth. Tint with food coloring if desired. Dip tops of cookies in icing; allow excess to drip off. Sprinkle with coarse sugar if desired. Place on waxed paper; let stand until set.