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 combined.
03 - In a large bowl, cream the softened butter and granulated sugar until light and fluffy, approximately 3 minutes.
04 - Add eggs one at a time, beating thoroughly after each addition. Mix in vanilla extract and grated lemon zest until incorporated.
05 - Gradually add the dry ingredients to the wet mixture, alternating with milk. Mix until a soft, smooth dough forms, being careful not to overmix.
06 - Scoop tablespoon-sized portions of dough and roll into 4-inch logs. Shape each log into a ring, pinching the ends firmly to seal.
07 - Place the shaped rings on prepared baking sheets, leaving approximately 2 inches of space between each cookie to allow for spreading.
08 - Bake for 12-15 minutes or until the bottoms are lightly golden brown. Transfer to a wire rack and let cool completely.
09 - Whisk together powdered sugar, 2-3 tablespoons milk, and vanilla extract until smooth and slightly thick. Adjust milk consistency as needed.
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.