Preheat the oven to 350 degrees.

In a medium bowl combine the flour, baking powder, and salt.

In a larger bowl beat the butter and sugar together until smooth.

Add the eggs, one at a time, and mix until combined. Stir in the vanilla.

Add half the flour mixture to the butter mixture and mix well. Stir in the milk and mix until incorporated. Add the remaining flour mixture and mix until a dough forms.

Drop the dough onto a cookie sheet by heaping tablespoon.

Bake for 10-12 minutes. Allow to cool for 1 minute on the cookie sheet before removing to a wire rack to cool completely.

To make the frosting beat the butter in a large bowl until fluffy. Add in the vanilla.

Add the powdered sugar 1/2 cup at a time until the desired consistency is reached. Stir in a few drops of food coloring.

Spread the frosting onto the cooled cookies and top with sprinkles if desired.