01 - Preheat oven to 350°F. Line a 9x13-inch baking pan with parchment paper, allowing overhang for easy removal.
02 - Beat softened butter and granulated sugar in a large bowl until light and fluffy, approximately 2-3 minutes.
03 - Mix in egg and vanilla extract until fully incorporated.
04 - Whisk flour, baking powder, and salt in a separate bowl.
05 - Gradually blend dry ingredients into wet mixture, mixing just until combined. Avoid overmixing.
06 - Press dough evenly into prepared pan. Bake 18-20 minutes until edges are lightly golden and center is set. Cool completely.
07 - Beat butter until creamy. Alternate adding powdered sugar and milk, beating until smooth and fluffy.
08 - Blend in vanilla extract and salt. Add food coloring if desired.
09 - Spread frosting evenly over cooled bars. Top with sprinkles if using. Lift from pan using parchment overhang and slice into 24 squares.