01 - Preheat oven to 350°F. Line a 9x13-inch baking pan with parchment paper, allowing excess paper to hang over edges for easy removal later.
02 - In a large bowl, beat softened butter and granulated sugar together until mixture becomes light and fluffy, approximately 2-3 minutes.
03 - Mix in the egg and vanilla extract until fully incorporated and smooth.
04 - In a separate bowl, whisk together flour, baking powder, and salt until evenly distributed.
05 - Gradually add dry ingredients to the butter mixture, stirring just until combined. Avoid overmixing to prevent tough texture.
06 - Evenly press dough into the prepared baking pan, smoothing the surface with a spatula.
07 - Bake for 18-20 minutes until edges turn lightly golden and center appears set. Remove promptly to prevent overbaking. Cool completely in pan before frosting.
08 - Beat softened butter until creamy. Gradually incorporate powdered sugar, alternating with milk, continuing to beat until frosting achieves smooth, fluffy consistency.
09 - Blend in vanilla extract and salt. Add food coloring if desired, mixing thoroughly to achieve uniform color.
10 - Spread frosting evenly over completely cooled cookie bars. Top with sprinkles immediately if using, while frosting remains slightly tacky.
11 - Using parchment paper overhang, lift bars from pan. Cut into 24 equal squares and serve.