01 - Preheat your oven to 350°F. Line a 9x13-inch baking pan with parchment paper, allowing the paper to extend over the edges for easy removal later.
02 - In a large mixing bowl, beat the softened butter and granulated sugar together with an electric mixer on medium speed until the mixture becomes pale and fluffy, approximately 2-3 minutes.
03 - Add the egg and vanilla extract to the butter mixture. Continue beating until fully incorporated and smooth.
04 - In a separate medium bowl, whisk together the all-purpose flour, baking powder, and salt until evenly distributed.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed just until combined. Be careful not to overmix—the dough should be thick and slightly sticky.
06 - Transfer the dough to the prepared baking pan. Using your hands or a spatula, press the dough evenly across the bottom of the pan, ensuring uniform thickness.
07 - Place the pan in the preheated oven and bake for 18-20 minutes. The edges should be lightly golden, and the center should appear set. Avoid overbaking to maintain the soft, tender texture.
08 - Remove the pan from the oven and let the cookie base cool completely in the pan before frosting. This is essential for the frosting to spread properly without melting.
09 - While the cookie base cools, beat the softened butter in a clean bowl until creamy. Gradually add the powdered sugar, alternating with the milk, and beat until smooth and spreadable.
10 - Mix in the vanilla extract and a pinch of salt. If using food coloring, add a few drops and mix until your desired color is achieved.
11 - Spread the frosting evenly over the completely cooled cookie base using an offset spatula or butter knife. Sprinkle with decorative sprinkles if desired.
12 - Using the parchment paper overhang, lift the entire frosted slab from the pan. Cut into 24 even squares and serve.