01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together flour, baking powder, and salt in a medium bowl until evenly distributed.
03 - Beat softened butter and granulated sugar in a large bowl until light and fluffy, approximately 2-3 minutes.
04 - Add eggs one at a time, beating thoroughly after each addition. Incorporate vanilla extract and lemon zest until fully combined.
05 - Gradually blend dry ingredients into the wet mixture, alternating with milk. Mix until a soft, workable dough forms.
06 - Scoop tablespoon portions of dough and roll into 4-inch logs. Form each log into a ring, pinching ends firmly to seal.
07 - Place shaped rings on prepared baking sheets, leaving approximately 2 inches of space between each cookie.
08 - Bake for 12-15 minutes until bottoms are lightly golden. Transfer to wire rack and cool completely before icing.
09 - Whisk powdered sugar, 2-3 tablespoons milk, and vanilla extract until smooth and slightly thickened.
10 - Dip tops of cooled cookies into icing, immediately sprinkle with colored sprinkles. Allow icing to set completely before serving.