Step 1

Line a baking sheet with parchment paper or a silicone baking mat.

Step 2

In a medium sized bowl, whisk together the flour, baking powder, and salt. Set aside.

Step 3

In a separate medium sized bowl, mix together the butter and sugar with an electric mixer for 2 minutes.

Step 4

Beat in the vanilla and the egg.

Step 5

With the mixer on low speed, slowly add the wet ingredients to the dry ingredients, mixing just until incorporated. Cover the dough and chill in the refrigerator for 45 minutes.

Step 6

When you are ready to bake the cookies, heat the oven to 350 degrees F (177 degrees C). Scoop up a quarter cup of the dough and roll it into a ball. Flatten the ball slightly and place on the prepared baking sheet. Repeat with the remaining dough and space the cookies at least 2 inches apart.

Step 7

Bake 8-10 minutes. Do not overbake. The edges should be very slightly browned. Let cool on baking sheet for 2 minutes, then transfer the cookies to a cookie rack to cool completely.

Step 8

In a medium sized bowl, whisk together the confectioners' sugar, butter, vanilla, and milk until smooth. Whisk in additional milk as necessary, 1 teaspoon at a time, until you reach your desired consistency.

Step 9

Tint with food coloring, if desired.

Step 10

Use a knife or offset spatula or spoon to frost the cooled cookies.

Step 11

Top with sprinkles, if desired.