Mix the baking powder, salt, and flour in a small bowl and set aside
Using a electric mixer, combine the eggs, sugar, butter, and extract on medium speed for about 2 minutes until light and fluffy
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.
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
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.