Mix the baking powder, salt, and flour in a small bowl and set aside
Using a electric mixer, combine sugar and butter on medium speed for about 2 minutes until light and fluffy
Add the eggs, one at a time, until combined and then add the extract and mix until combined.
Add the flour/baking powder and combine slowly just until mixed.
Using a tablespoon, roll the dough into balls and place onto a parchment lined baking sheet, about 1 inch apart.
Chill in the refrigerator for at least an hour
When ready to bake, preheat oven to 350F, and then bake for 10 to 12 minutes.
To Frost
Mix the ingredients for the frosting, adding the milk one tablespoon at a time
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
Make sure that the cookies are completely cooled before frosting otherwise, the frosting will just drip off
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
To Store at Room Temperature
At room temperature, store fully cooled and frosted cookies in a single layer or between parchment paper in an airtight container for up to 4 days. For best results, allow the frosting to dry slightly before adding sprinkles, especially if using nonpareils, which tend to bleed color if applied too early or stored in a warm or humid environment.
Freezing
You can freeze the cookie dough before baking or freeze the fully baked cookies. If freezing frosted cookies, first freeze them in a single layer on a tray until solid, then transfer to a container with parchment between layers. When ready to eat, thaw them in the sealed container at room temperature to avoid condensation, which can cause the frosting to smear and the sprinkles to bleed.For the most vibrant and clean look, consider adding frosting and sprinkles after thawing, rather than before freezing.
Video
Notes
The dough can be a little sticky. You can wet your hands a bit to help with rolling or if you have cooking spray, spray your hands lightly to help facilitate rolling the cookies. I use a cookie scoop, which helps a lot.