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

Whisk together the flour and baking powder in a medium bowl. Set aside.

Cream the softened butter and granulated sugar in a large mixing bowl until light and fluffy—about 3 minutes.

Add the eggs one at a time, followed by the vanilla extract. Beat until well combined.

Gradually mix the dry ingredients into the wet mixture. Stir just until combined.

Scoop rounded tablespoons of dough onto the prepared baking sheets, spacing them apart. Bake for 10-12 minutes.

Allow cookies to cool completely before frosting.

For the Frosting, combine powdered sugar and milk. Whisk until smooth. Add food coloring if desired.

Spread the frosting over the cooled cookies and let it set before serving.