1-Start by preheating your oven to 350°F and lining a baking sheet with parchment paper. In a small bowl, mix the baking powder, salt, and flour, then set it aside.

2-Next, use an electric mixer to combine the sugar and softened butter on medium speed for about 2 minutes until it’s light and fluffy.

3-Add the eggs one at a time, mixing after each addition, then stir in the extract until everything blends well. Gradually add the flour mixture and stir just until combined don’t overmix! Roll the dough into balls about the size of a tablespoon and place them on the baking sheet, spacing them about 1 inch apart.

4-Chill the dough in the refrigerator for at least one hour to help it hold its shape. Once chilled, bake the cookies for 10 to 12 minutes until they’re just set.

5-For the frosting, mix the powdered sugar, milk, and extract in a bowl until smooth, adding milk one tablespoon at a time. After the cookies cool completely, frost them and add sprinkles while the frosting is still wet.