Take a large mixing bowl and mix together 7 cups of all-purpose flour, 2 cups of white sugar, 2 tablespoons salt and 2 teaspoons baking powder.
Add in 1 ½ cup shortening to the flour-mixture and blend it thoroughly to make a soft dough.
Once you blend the shortening properly, gradually stir in 3 tablespoons almond extract into the dough.
Add 1 cup milk and the three eggs into the dough and mix all the ingredients properly.
Grab your floured rolling pin and roll out the dough onto a floured surface. Now, roll your dough thick.
Carefully cut out cookies in any of the shape you want and arrange them on a cookie sheet. You can cut your cookies into circles, hearts, birds, stars and many other shapes.
Put the cookie sheet in the pre-heat oven and bake the cookies at 375 degrees Foreign height (190 degrees Centigrade) for 8 to 10 minutes or until your cookies start to turn golden around the edges. Your Valentine Sugar Cookies are ready. You can decorate them as you want and serve them on this special day.