01 - Preheat the oven to 350°F. Line a 9x13-inch baking pan with parchment paper, leaving an overhang for easy removal.
02 - In a large bowl, beat the softened butter and granulated sugar together with an electric mixer until light and fluffy, about 2-3 minutes.
03 - Beat in the egg and vanilla extract until thoroughly combined and smooth.
04 - In a separate bowl, whisk together the flour, baking powder, and salt until evenly distributed.
05 - Gradually add the dry ingredients to the wet mixture, mixing on low speed just until combined. Take care not to overmix the dough.
06 - Transfer the dough to the prepared pan and press it evenly across the bottom using your hands or a spatula.
07 - Bake for 18-20 minutes, until the edges are lightly golden and the center is set. Avoid overbaking to maintain softness. Cool completely in the pan before frosting.
08 - Beat the softened butter until creamy. Gradually add the powdered sugar, alternating with the milk, beating until smooth and fluffy.
09 - Mix in the vanilla extract and pinch of salt. Add food coloring if desired and beat until uniform in color.
10 - Spread the frosting evenly over the cooled cookie bars. Add sprinkles if using. Lift the bars from the pan using the parchment paper overhang and slice into 24 squares.