1. Preheat the oven to 325°F or 160°C.
2. In a large mixing bowl, combine the sugar, salt, butter and oil and beat for a minute.
3. Add the eggs and beat until well combined.
4. Mix in the heavy cream and beat for another minute.
5. Switch the beater to a dough hook, then add the flour and baking powder.
6. Mix for a couple of minutes until the dough is firm.
7. Cover and let the dough rest for 5 minutes.
8. Line baking sheets with parchment paper.
9. Take pieces of dough and roll into balls then roll them in sugar.
10. Place the dough balls on the baking sheets 2" apart, then flatten using a glass.
11. Lightly press shapes onto the cookies using small cookie cutters or any other items with patterns.
12. Bake for approximately 20 minutes, or until the cookies are lightly coloured.
13. Remove to a cooling rack.

Adapted from a Recipe by: Chef Gorete