Step 1

Preheat oven to 350 degrees. Line a cookie sheet pan with parchment or baking mat; set aside.

Step 2

In a large bowl or stand up mixer, beat together the sugar, butter, and eggs until well combined, about 2 minutes. Mix in the extracts and baking powder. Add in the flour and mix until well combined and a dough forms.

Step 3

Use a cookie scoop to measure out one inch rounds of dough. Roll in your hands to form a ball. Place on the cookie sheet pan about two inches apart from each other. Bake in preheated oven for 10-12 minutes. Cookies will not change much in color. Cool on wire rack completely before frosting.

Step 4

In a large bowl, whisk together the milk, butter, and extracts. Add in the powdered sugar and mix until well combined and without lumps.

Step 5

Flip over the cooled cookies and dip the top of the cookies in the icing. Return to cooling rack and top with sprinkles. Let the icing dry completely before serving or stacking.