01 - Preheat oven to 350°F. Line a 9x13-inch baking pan with parchment paper, extending paper over edges for easy removal later.
02 - In a large bowl, beat softened butter and granulated sugar with electric mixer on medium-high speed until pale and fluffy, about 2-3 minutes.
03 - Add egg and vanilla extract to butter mixture. Beat until fully incorporated and smooth, scraping down bowl sides as needed.
04 - In a separate medium bowl, whisk together flour, baking powder, and salt until evenly distributed.
05 - Gradually add dry ingredients to wet 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 uniform layer.
07 - Bake for 18-20 minutes until edges are lightly golden and center appears set. Do not overbake. Cool completely in pan before frosting.
08 - While bars cool, beat softened butter until creamy. Gradually add powdered sugar, alternating with milk, beating until smooth and spreadable.
09 - Mix in vanilla extract and pinch of salt. Add food coloring if desired and beat until uniform color is achieved.
10 - Spread frosting evenly over completely cooled cookie bars. Add sprinkles immediately if using, pressing gently to adhere.
11 - Using parchment paper overhang, lift bars from pan. Cut into 24 equal squares. Serve immediately or store as directed.