Preheat oven to 350 degrees.

Line cookie sheets with parchment paper.

In a medium bowl blend flour and baking powder and set aside.

Mix butter and sugar until light and fluffy about 5 minutes, add eggs one at a time until thoroughly mixed. Then add extract.

Add 1/3 flour to the mixer while running, then 1 tablespoon of milk, next 1/3 of flour and another tablespoon of milk and final flour. Mix till blended. Add an extra tablespoon of milk if too dry.

Using a tablespoon measure, drop cookies on cookie sheet. Gently roll balls between hands to smooth finish. Bake for 10-12 minutes.

In a medium bowl combine confectioners sugar, milk and extract and stir to blend. Add extra milk if needed to thin.

Place sprinkles in a small bowl to the side.

Line a cooled baking sheet with parchment, taking each cookie and turning upside down to the dip in icing and then dipping in sprinkles. Line up on parchment to harden. When finished place in refrigerator to speed up hardening.