Preheat the oven to 350 degrees and prepare a baking sheet with parchment paper. Set aside.

In a small bowl, whisk together the flour, baking powder and salt. Set aside.

In a large bowl, use an electric mixer on medium speed to beat together the butter and sugar until light and fluffy.

Add the eggs, continuing to beat until well mixed.

Reduce the electric mixer speed to low and slowly add the flour mixture until well incorporated.

Use a Tablespoon sized cookie scoop to form small dough balls, then place them evenly apart on the prepared baking sheet.

Bake in the preheated oven for 10-12 minutes or until the bottoms are light golden brown.

Transfer to the cooling rack until completely cool.

Whisk together the confectioners sugar, milk and vanilla extract until smooth. If you want to do a colored drizzle, set aside 1 Tablespoon of glaze for each desired color.

Dip each cookie top into the glaze then top, immediately top with sprinkles.

For colored drizzle, mix food coloring with the reserved glaze and use a piping bag to drizzle over the top.

Allow cookies to set before serving.