Preheat the oven to 425 degrees. Spray a donut pan with cooking spray and set aside.

In a medium sized mixing bowl combine the flour, baking powder, and salt. Set aside.

In a large mixing bowl mix together the butter and sugar.

Add in the eggs and vanilla and mix well to combine.

Add half the dry ingredients to the wet ingredients and mix well.

Add the milk and stir until combined.

Add remaining dry ingredients and mix well to combine.

Pour the donut batter into a piping bag or a zip top baggie. Cut off the end and pipe the donut batter into the donut pan filling it about 2/3 of the way full.

Bake for 7-9 minutes or until the top of the donut springs back when touched.

Remove from oven. Remove from donut pan and cool on a wire rack.

Place the chocolate in a heat safe bowl. Microwave in 20 second intervals, stirring after each heating, until the chocolate is melted.

Dip the top of each donut into the chocolate and place back on the wire rack. Sprinkle the top with sprinkles if desired.

Let the donuts sit for 15 minutes so that the chocolate hardens.