Preheat oven to 350 degrees F. Line baking sheet with parchment paper or silicone mat. Set aside.

In a medium bowl whisk together flour, baking powder, and powdered sugar. Set aside.

Mix together butter and sugar until fluffy.

Next, add eggs and vanilla and mix.

Add half of the dry mixture and mix.  

Add milk and remaining dry mixture, until everything is fully incorporated.

Using 1 inch cookie scoop, scoop out balls on to baking sheet.

Lightly cover hands with flour and roll the dough into small balls, then flatten them into small disks.

Bake at 350 degrees for 8-12 minutes, or until edges are lightly golden brown.

Remove and let cool.

For the frosting, mix together powdered sugar, butter and vanilla.  Add 1 Tbsp of milk at a time, until it reaches your preferred texture. 

Spread a small amount of frosting on each cookie and top with sprinkles if desired.

Serve and ENJOY!