01 - Preheat oven to 350°F. Line a 9x13-inch baking pan with parchment paper, allowing edges to extend over sides for easy removal later.
02 - In a large mixing bowl, beat softened butter and granulated sugar with electric mixer on medium speed until light and fluffy, approximately 2-3 minutes.
03 - Beat in egg and vanilla extract until fully incorporated and smooth.
04 - In a separate medium bowl, whisk together flour, baking powder, and salt until well blended.
05 - Gradually add dry ingredients to butter mixture, mixing on low speed just until combined. Avoid overmixing to prevent tough texture.
06 - Transfer dough to prepared pan. Press evenly across bottom using hands or spatula, creating a smooth, uniform layer.
07 - Bake for 18-20 minutes until edges are lightly golden and center appears set. Remove from oven before overbaking to maintain soft texture. Cool completely in pan.
08 - While bars cool, beat softened butter in clean bowl until creamy. Gradually add powdered sugar, alternating with milk, beating until smooth and spreadable.
09 - Mix in vanilla extract and salt. Add food coloring drop by drop if desired, mixing until uniform color achieved.
10 - Spread frosting evenly over completely cooled cookie bars using offset spatula. Add sprinkles immediately while frosting is soft.
11 - Using parchment overhang, lift bars from pan. Cut into 24 equal squares with sharp knife. Wipe blade between cuts for clean edges.