1. Preheat your oven to 375°F (190°C). Line a baking sheet with parchment paper.
2. In a large mixing bowl, cream together the butter and sugar until light and fluffy.
3. Beat in eggs, one at a time, and then mix in the vanilla extract.
4. In a separate bowl, whisk together the flour and baking powder.
5. Gradually add the dry ingredients to the creamed mixture, alternating with milk, starting and ending with the flour mixture. Mix until a soft dough forms.
6. Roll dough into 1-inch balls and place on the prepared baking sheet.
7. Bake for 8-10 minutes or until the bottoms are lightly browned. Remove from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.
8. While the cookies cool, prepare the icing by whisking together the confectioners’ sugar, milk, and vanilla extract until smooth. If the icing is too thick, add more milk, one tablespoon at a time, until it reaches a dipping consistency.
9. Dip the top of each cookie into the icing, allowing excess to drip off. Return to the wire rack and immediately top with sprinkles.
10. Allow the icing to set before serving or storing in an airtight container.
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