Step 1

In a medium bowl, whisk flour, baking powder and salt.

Step 2

In the bowl of an electric mixer fitted with the paddle attachment, beat butter and sugar together on medium-high speed until soft and fluffy, 2-3 minutes. Beat in eggs one at a time, mixing well after each addition. Blend in vanilla. With the mixer on low speed, add dry ingredients, mixing just until incorporated and evenly mixed. Cover and chill dough for 1 hour.

Step 3

When ready to bake the cookies, preheat oven to 350 degrees F. Line two large baking sheets with parchment paper or silicone baking mats.

Step 4

Scoop heaping tablespoons of dough into balls and place on prepared baking sheet; flatten dough balls slightly with your fingers. Repeat with remaining dough, spacing cookies 2-3 inches apart.

Step 5

Bake for 10-12 minutes, or just until set. Be careful not to over-bake! The edges should be no more than very lightly browned, if at all. Let cookies cool on baking sheet for 5 minutes. Transfer to a wire rack to cool completely.

Step 6

Sift confectioners’ sugar into a large bowl. Add melted butter, milk, and your desired extract to the bowl; whisk until smooth. Whisk in additional milk as necessary, 1 teaspoon at a time, until you reach your desired consistency. Separate frosting into batches, if desired, and tint each with desired food coloring.

Step 7

Invert cookies into frosting and place on a large baking sheet or wire rack to let frosting set. Immediately top with sprinkles, if desired. Store in an airtight container for up to 5 days.

Step 8

Enjoy!