01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together flour, baking powder, and salt until well blended.
03 - In a large bowl, cream the softened butter and granulated sugar until light and fluffy, approximately 2-3 minutes.
04 - Add eggs one at a time, beating thoroughly after each addition. Mix in vanilla extract and grated lemon zest until fully incorporated.
05 - Gradually add dry ingredients to the wet mixture, alternating with milk, mixing until a soft, pliable dough forms.
06 - Scoop tablespoon-sized portions of dough and roll into 4-inch logs. Shape each log into a ring and pinch the ends firmly to seal.
07 - Place cookie rings on prepared baking sheets, spacing them approximately 2 inches apart to allow for slight spreading.
08 - Bake for 12-15 minutes or until the bottoms are lightly golden brown. Transfer to a wire rack and let cool completely before icing.
09 - Whisk powdered sugar, milk, and vanilla extract in a small bowl until smooth and slightly thick, adding more milk as needed for consistency.
10 - Dip the top of each cooled cookie into the icing, then immediately sprinkle with colored sprinkles. Allow icing to set completely before serving or storing.