The BEST cut-out sugar cookie ever (IMHO).
Cream brown sugar and shortening.
Mix in flour 1 cup at a time. Dough will be a bit sticky.
Roll out, cut and bake at 325F degrees for about 10-11 minutes or until the tops are turning a little brown.
Cool on racks.
While the cookies are cooling, make the frosting as follows and frost cookies when cool.
Be sure to make the dough ahead of time because you have to chill it at least an hour before rolling it out.