01 - Preheat oven to 350°F. Line a 9x13-inch baking pan with parchment paper, allowing slight overhang for easy removal.
02 - In a large bowl, beat softened butter and granulated sugar with electric mixer until light and fluffy, approximately 2-3 minutes.
03 - Add egg and vanilla extract to butter mixture. Beat until fully combined and smooth.
04 - In separate bowl, whisk together flour, baking powder, and salt until evenly distributed.
05 - Gradually add dry ingredients to wet mixture, mixing until just combined. Avoid overmixing to prevent tough texture.
06 - Evenly press dough into prepared pan using clean hands or offset spatula, creating smooth, uniform layer.
07 - Bake for 18-22 minutes until edges are lightly golden and center is set. Take care not to overbake.
08 - Allow bars to cool completely in pan on wire rack before frosting.
09 - Beat butter until creamy. Gradually incorporate powdered sugar, then add milk, vanilla, and salt. Whip until smooth and fluffy. Adjust with additional milk if needed for spreadable consistency. Add food coloring if desired.
10 - Spread frosting evenly over cooled bars. Top with sprinkles immediately after frosting, if using.
11 - Using parchment overhang, lift bars from pan. Cut into 24 equal squares.