1️⃣ Preheat the oven:
Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper or silicone mats.

2️⃣ Cream butter and sugar:
In a large bowl, beat the butter and sugar together with an electric mixer until light and fluffy, about 2-3 minutes. Add the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.

3️⃣ Combine dry ingredients:
In a separate bowl, whisk together the flour, baking powder, and salt.

4️⃣ Form the dough:
Gradually add the dry ingredients to the creamed butter mixture, alternating with the milk, starting and ending with the dry ingredients. Mix until just combined and the dough forms.

5️⃣ Shape the cookies:
Scoop tablespoon-sized portions of dough and roll them into smooth balls. Place the balls onto the prepared baking sheets, leaving about 2 inches of space between each. Slightly flatten each ball with the bottom of a glass.

6️⃣ Bake:
Bake in the preheated oven for 8-10 minutes, or until the edges just start to turn golden. Do not overbake; these cookies should stay soft. Remove from the oven and allow to cool on the baking sheets for 5 minutes, then transfer to wire racks to cool completely.

7️⃣ Make the icing:
In a small bowl, whisk together powdered sugar, milk, and vanilla extract until smooth. Adjust the consistency with a few drops of milk if needed.

8️⃣ Decorate the cookies:
Dip the top of each cooled cookie into the icing, allowing the excess to drip off. Place back on the wire rack and immediately sprinkle with your favorite colorful sprinkles. Let the icing set completely before serving or storing.