01 - Preheat your oven to 350°F. Line a 9x13-inch baking pan with parchment paper, allowing the paper to extend beyond the edges for easy removal later.
02 - In a large bowl, beat the softened butter and granulated sugar together with an electric mixer until the mixture becomes light and fluffy, approximately 2-3 minutes.
03 - Beat in the egg and vanilla extract, mixing until the ingredients are thoroughly incorporated and the mixture is smooth.
04 - In a separate bowl, whisk together the all-purpose flour, baking powder, and salt until evenly distributed.
05 - Gradually add the dry ingredients to the butter mixture, mixing just until the flour disappears. Avoid overmixing to prevent tough bars.
06 - Transfer the dough to the prepared pan and press it evenly across the bottom using your hands or the back of a spoon.
07 - Bake for 18-20 minutes until the edges are lightly golden and the center appears set. The bars should remain pale. Cool completely in the pan before frosting.
08 - Beat the softened butter until creamy. Gradually incorporate the powdered sugar, alternating with the milk, beating until smooth and spreadable. Add vanilla extract and salt, mixing until combined. Tint with food coloring if desired.
09 - Spread the frosting evenly over the completely cooled cookie bars. Top with sprinkles if using. Use the parchment paper overhang to lift the entire slab from the pan, then cut into 24 equal squares.