01 - Preheat oven to 350°F. Line a 9x13-inch baking pan with parchment paper, leaving overhang for easy removal.
02 - In a large bowl, beat butter and sugar with electric mixer until light and fluffy, about 2-3 minutes.
03 - Add egg and vanilla extract; beat until fully incorporated.
04 - In separate bowl, whisk together flour, baking powder, and salt until evenly distributed.
05 - Gradually add dry ingredients to wet mixture, mixing until just combined. Avoid overmixing to prevent tough texture.
06 - Evenly press dough into prepared pan using clean hands or spatula, creating a smooth, uniform layer.
07 - Bake for 18-22 minutes until edges are lightly golden and center is set. Do not overbake.
08 - Let bars cool completely in pan on wire rack before frosting.
09 - Beat butter until creamy. Gradually add powdered sugar, milk, vanilla, and salt. Beat until smooth and fluffy; adjust milk for spreadable consistency. Add food coloring if desired.
10 - Spread frosting evenly over cooled bars. Top with sprinkles if using.
11 - Lift bars from pan using parchment overhang. Slice into 24 equal squares.