Preheat oven to 350 degrees. In a medium bowl whisk flour, baking powder, and salt.
With an electric mixer, in a large bowl cream together shortening and sugar until light and fluffy (about 3 minutes on high speed). Blend in egg, 2 milk, and vanilla. Gradually blend in flour mixture. (Dough will be somewhat crumbly)
Roll out half of the dough on a pastry board to 1/2 inch thickness. Use cookie cutters to cut out cookies, then place on a large baking sheet 2-inches apart.
Bake in preheated oven for about 6-8 minutes (Cookies should start to brown just around the edges). Allow to cool completely on baking sheet.
For the Glaze
Cream together cream cheese and butter until light and fluffy. Mix in maple extract and salt. Gradually mix in powdered sugar until incorporated and cream until completely smooth.
Dip cookies in the glaze, then set on a cooling rack. Decorating with sprinkles if desired, then allow glaze to set up for about 15-25 minutes (not necessary but recommended!)
Notes
Store in airtight container at room temperature up to five days.