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Step 1
Preheat the oven to 350F. Line a small baking sheet or tray with wax or parchment paper.
Step 2
In a medium bowl, whisk together flour, baking powder, and salt. In a large mixing bowl, beat butter and sugar together on medium speed until light and fluffy, about 3 minutes. Add the eggs, one at a time, beating until incorporated before adding the next. Stop to scrape down the bowl as needed. (Mixture will be runny and look lumpy.) Beat in the anise.
Step 3
Add the flour mixture, and beat on low speed just until combined. Scoop dough by 1 tablespoonful and place on a lined tray. Chill for 20 minutes or until firm enough to roll between your palms. Roll half of the dough scoops into smooth balls and place on a parchment-lined baking sheet about an inch apart. Keep the remaining dough refrigerated.
Step 4
Bake for 10 minutes or the cookies firm to the touch and the tops appear dry. Let cool completely on the baking sheets.
Step 5
Sift powdered sugar into a medium bowl. Whisk in the milk. Spoon about 1 teaspoon of glaze onto the top of each cookie. Decorate with sprinkles if desired. (The glaze sets fast, so either work quickly or glaze half and sprinkle before continuing.) Keep them on the parchment until the glaze is set, about 2 hours.