01 - Preheat oven to 350°F. Line a 9x13-inch baking pan with parchment paper, allowing overhang for easy removal.
02 - In a large bowl, beat softened butter and granulated sugar together until light and fluffy, approximately 2-3 minutes.
03 - Beat in the egg and vanilla extract until fully incorporated and smooth.
04 - In a separate bowl, whisk together flour, baking powder, and salt until evenly distributed.
05 - Gradually add dry ingredients to wet mixture, stirring just until combined. Avoid overmixing to maintain tender texture.
06 - Evenly press dough into prepared baking pan, creating a uniform layer.
07 - Bake for 18-20 minutes until edges are lightly golden and center is set. Cool completely in pan before frosting.
08 - Beat softened butter until creamy. Gradually incorporate powdered sugar, alternating with milk, until smooth and fluffy.
09 - Mix in vanilla extract and pinch of salt. Add food coloring if desired.
10 - Spread frosting evenly over cooled bars. Top with sprinkles if using.
11 - Using parchment overhang, lift bars from pan. Cut into 24 equal squares.