1. Preheat oven to 350 degrees. Cream butter and shortening. Gradually add sugar and mix well again. Gradually add flour and baking powder. Stir in nuts. Chill 1/2 hr. Shape into 1" balls and place 2 inches apart on greased cookie sheet. Flatten balls to 1/3" with bottom of glass (slightly moisten the bottom), which has been dipped in white sugar or green/red sugar. Bake for 12 to 15 minutes.