01 - Preheat your oven to 350°F. Line a 9x13-inch baking pan with parchment paper, allowing the paper to extend slightly over the edges for easy removal later.
02 - In a large mixing bowl, combine the softened butter and granulated sugar. Using an electric mixer on medium speed, beat together for 2-3 minutes until the mixture becomes pale, light, and fluffy.
03 - Add the egg and vanilla extract to the creamed butter mixture. Beat on medium speed until fully incorporated and the batter is smooth.
04 - In a separate medium bowl, whisk together the all-purpose flour, baking powder, and salt until evenly distributed.
05 - Gradually add the dry ingredients to the wet mixture, mixing on low speed until just combined. The dough will be thick. Avoid overmixing to prevent tough bars.
06 - Transfer the dough to the prepared baking pan. Using clean hands or an offset spatula, press the dough evenly across the bottom of the pan, creating a smooth, uniform layer.
07 - Bake for 18-22 minutes. The bars are done when the edges are lightly golden and the center appears set. Be careful not to overbake, as this will dry out the texture.
08 - Remove the pan from the oven and let the bars cool completely in the pan on a wire rack. This is essential—frosting warm bars will cause the frosting to melt and slide off.
09 - While the bars cool, prepare the frosting. In a medium bowl, beat the softened butter until creamy and smooth. Gradually add the sifted powdered sugar, followed by the milk, vanilla extract, and salt. Beat on medium-high speed until fluffy and smooth, about 2-3 minutes. Add more milk 1 teaspoon at a time if needed for spreadable consistency. Stir in food coloring if desired.
10 - Once the bars are completely cool, spread the frosting evenly over the surface using an offset spatula. Immediately top with sprinkles if using, so they adhere to the frosting before it sets.
11 - Using the parchment paper overhang as handles, lift the entire slab of bars out of the pan. Place on a cutting board and slice into 24 even squares. Serve immediately or store in an airtight container.