Makes 4 1/2 dozen
1. Beat butter and shortening at medium speed with an electric mixer until creamy. Gradually add sugar, beating well. Add eggs and milk, beating until blended.
2. Combine flour and next 3 ingredients. Add to butter mixture, beating at low speed just until blended; stir in lemon rind and juice. Divide dough into 4 equal portions; wrap each in plastic wrap, and chill at least 2 hours or up to 6 hours.
3. Roll 1 dough portion to a 1/4-inch thickness on a lightly floured surface. Cut with a 3-inch heart-shaped cookie cutter, and place on lightly greased baking sheets. Repeat procedure with remaining dough portions.
4. Bake at 350° for 8 to 9 minutes or until lightly browned on bottoms. Let cool on baking sheets 2 minutes; remove to wire racks, and cool 20 minutes or until completely cool.
5. Remove and reserve about 1/4 cup Icing. Tint remaining Icing with green food coloring. Spread green-tinted icing on tops of cookies. Tint reserved 1/4 cup Icing with orange food coloring, and spoon into a zip-top plastic bag. Snip 1 corner to make a small hole; pipe dots on cookies.
Note: To make ahead, bake and cool cookies as directed. Do not frost. Place in airtight containers, and freeze up to 1 month. Thaw and frost as directed.
Prep: 30 min., Chill: 2 hr., Bake: 9 min. per batch, Cool: 22 min.