Combine the confectioners sugar and extract and mix in the water a tablespoon at a time until you reach your desired consistency. I like mine to be slightly thicker than heavy cream.
Preheat oven to 350 Degrees
In a bowl whisk together flour, baking powder and salt. Set aside.
In a stand mixer or with an electric mixer combine shortening, sugar and zest and beat until fluffy.
Add the eggs one at a time mixing well after each addition and scraping down the sides of the bowl if necessary. Add the extract and mix well.
Add the dry ingredients and mix until mixture starts to form a dough. Add the heavy cream and mix until just absorbed. Do not over mix.
Dough should be slightly sticky, but you should still be able to roll it into balls. You can also use an ice cream scoop.
Bake for 12-15 minutes.
Transfer to a wire rack and cool completely before frosting. Decorate with sprinkles!