• Preheat oven to 350°F and line cookie sheets with parchment paper.
• In a stand mixer or with hand beaters, cream together the butter and sugar until creamy.
• Add the eggs, one at a time, beating well after each addition.
• Mix in the vanilla extract.
• Add the baking powder, baking soda, and 1 cup of the flour. Mix just until combined.
• Add the remaining flour one cup at a time mixing just until combined.
• Using a medium sized scoop or 2 tablespoons, scoop the dough out onto prepared cookie sheets, 2 inches apart.
• Roll the dough scoops into smooth balls.
• Bake for 12-14 minutes until the centers are no longer glossy looking and the bottoms are just very lightly browned.
• Cool cookies on pan for 5 minutes then remove to cool completely. Frost once cooled.

Frosting

• In a stand mixer or with hand beaters, beat together the butter and 1 cup of powdered sugar until well mixed.
• Add the vanilla extract and another cup of powdered sugar. Mix together well.
• Then add the milk alternately with the remaining powdered sugar until everything is fully combined, adding more milk or powdered sugar to reach your desired consistency.
• Mix in food coloring if desired.
• Bump up the speed and beat the frosting until light and fluffy. Then with a spatula give it a few good stirs by hand.
• Using an off set spatula, butter knife or with a piping bag, frost the cookies. Immediately add sprinkles, gently pressing down if needed.
• Let cookies rest until frosting is set.