To make the dough-
In a large bowl with an electric hand mixer or in the bowl of a stand mixer fitted with the paddle attachment cream together softened butter, shortening, and sugar.
Add in eggs, vanilla, and instant pudding mix. Continue mixing until thoroughly incorporated.
In a separate medium bowl stir together flour, baking powder and salt.
Add the dry ingredients to the butter mixture a little at a time mixing between additions until all the flour is incorporated.
Scoop out about a tablespoon of dough and roll it into a ball then press an unwrapped kiss into the center. Pinch the dough up and around the kiss to create a cone shaped ball of dough.
Repeat until all dough is used. Place the cookies in the refrigerator for at least an hour.
To bake the cookies
When ready to bake pre heat oven to 350 and line a baking sheet with parchment paper. Place the chilled cookies on a baking sheet about 2 inches apart.
Bake for 12-15 minutes or until set and lightly golden brown around the edges.
Remove from the oven and allow to cool on the baking sheet for about 5 minutes or until cool enough to handle but still warm.
Place the powdered sugar in a bowl. Place the warm cookies in the bowl of powdered sugar and gently roll to coat. Place on a cooling rack to cool completely.
Once the cookies are cooled completely roll them in the powdered sugar again to coat in another layer.