01 - Preheat oven to 350°F. Line a 9x13-inch baking pan with parchment paper and lightly grease the surface.
02 - In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
03 - In a large mixing bowl, beat the softened butter and granulated sugar together using an electric mixer until light and fluffy, approximately 2 to 3 minutes.
04 - Add the egg and vanilla extract to the butter mixture, beating until fully combined and smooth.
05 - Blend in the milk. Gradually add the dry ingredient mixture, mixing until just combined. Avoid overmixing to maintain a tender texture.
06 - Transfer the dough to the prepared baking pan and press it evenly across the bottom using a spatula.
07 - Bake for 16 to 18 minutes, until the edges are lightly golden and the center is set. Do not overbake.
08 - Remove from the oven and allow the bars to cool completely in the pan on a wire rack before adding frosting.
09 - In a large bowl, beat the softened butter until creamy using an electric mixer. Gradually add powdered sugar, heavy cream, vanilla extract, and a pinch of salt. Beat until smooth and fluffy. Add food coloring if desired.
10 - Spread the frosting evenly over the cooled cookie bars. Top generously with assorted sprinkles.
11 - Cut into 24 even bars and serve immediately or store for later enjoyment.