Step 1

Mix the baking powder, salt, and flour in a small bowl and set aside

Step 2

Using a electric mixer, combine the eggs, sugar, butter, and extract on medium speed for about 2 minutes until light and fluffy

Step 3

Add the flour/baking powder and combine slowly just until mixed.

Step 4

Using a tablespoon, roll the dough into balls and place onto a parchment lined baking sheet, about 1 inch apart.

Step 5

Chill in the refrigerator for at least an hour

Step 6

When ready to bake, preheat oven to 350F, and then bake for 10 to 12 minutes.

Step 7

Mix the ingredients for the frosting, adding the milk one tablespoon at a time

Step 8

I prefer to use a teaspoon and pour a bit of frosting over the cooled cookies but some like to dunk their cookies in the frosting to frost

Step 9

Make sure that the cookies are completely cooled before frosting otherwise, the frosting will just drip off

Step 10

Add sprinkles/non-pareils while the frosting is still wet or they won't stick. I usually frost a few at a time and then decorate so the frosting doesn't dry before I have a chance to decorate