Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

Cream butter and sugar in a large bowl until light and fluffy. Mix in eggs and vanilla extract.

Whisk flour and baking powder in a separate bowl. Gradually add dry ingredients to the wet mixture, forming a soft dough.

Roll dough into 1-inch balls. Place on prepared baking sheets, spaced 2 inches apart. Bake for 10–12 minutes or until bottoms are lightly golden.

Let cookies cool completely on wire racks. Mix powdered sugar, milk, and vanilla in a medium bowl to create a smooth glaze.

Dip cookie tops into the glaze, then decorate with sprinkles. Allow glaze to set before serving or storing.