In a large mixing bowl, whisk together the all-purpose flour, baking powder, and salt.

In the bowl of an electric mixer, beat together the room-temperature butter and granulated sugar on medium-high speed for 2 to 3 minutes until soft and fluffy.

Add the eggs one at a time, mixing well after each addition. Scrape down the sides of the bowl and add the vanilla extract; mix until just combined.

Gradually add the dry ingredients to the wet mixture on low speed until no flour pockets remain.

Cover the dough with plastic wrap and refrigerate for at least 1 hour.

Preheat your oven to 350°F (175°C) and line cookie sheets with parchment paper.

Scoop about 3 tablespoons of chilled dough for each cookie, roll into a ball, and flatten slightly on the sheets, leaving space between cookies.

Bake for 10-12 minutes or until just set, ensuring they don't turn golden brown.

Cool on the sheet for about 5 minutes before transferring to a wire rack to cool completely.

In a mixing bowl, combine sifted powdered sugar, melted butter, vanilla extract, and enough milk to achieve a smooth consistency.

Adjust the icing consistency with additional milk if needed, and incorporate pink food coloring if desired.

Frost the cooled cookies and add sprinkles if using. Let the frosted cookies sit at room temperature for about 2 hours for the icing to set.