Preheat oven to 350°F and line two large baking sheets with parchment paper.

In the bowl of an electrical mixer, cream together sugar, butter and shortening until light and fluffy, about 2 to 3 minutes. Add eggs and almond extract and blend just until combined.

In a medium bowl, whisk together cake flour, all-purpose flour, cornstarch, baking powder and salt. Add to butter mixture and beat on medium speed just until flour is incorporated. Turn dough out onto a large piece of plastic wrap, wrap tightly, place in an air-tight container and refrigerate for one hour or overnight (which is what I did).

Roll dough into 2 inch balls, about the size of a golf ball and roll in sanding sugar. Place on baking sheets about two inches apart and bake for 12 minutes, rotating pans and switching racks midway through.

Let cool on pans for two minutes and then transfer to a wire rack and let cool totally. Store in an air-tight container.