Preheat the oven to 350°F/180°C, and line a baking sheet with parchment paper or a silpat silicone mat.
In a bowl, using a hand mixer cream the butter with the sugar until light and creamy (2-3 minutes).
Add the extracts and the eggs, and beat for 1 minute. The mixture might look separated and that’s ok.
Add the flour, baking powder, and salt. And beat at low speed until just combined.
Using a small cookie scoop, scoop out cookie dough balls and then roll them with your hands to create round balls. Place them on the baking sheet 1 inch apart, and bake for 10-12 minutes.
Remove from the oven, allow to cool on the pan or on a wire rack completely.
To make the glaze and decorate
In a bowl combine all of the glaze ingredients. Adjust the consistency by adding more milk if necessary.
Dip each cookie in the glaze, then return to the wire rack (any extra glaze will drip off). Decorate with sprinkles before the glaze sets, I like to glaze a dozen then decorate with sprinkles, then do the rest.
Notes
Tinting the icing with food coloring is optional, but a great way to make these cookies extra special.
To Store: Cookies will stay fresh for up to 3 days in an airtight container at room temperature. Avoid stacking them on top of each other, as the glaze will make them stick together. Freeze these cookies for up to 3 months too.