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