01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together flour, baking powder, and salt until well blended.
03 - In a large bowl, beat the softened butter and granulated sugar until light and fluffy, approximately 3-4 minutes.
04 - Add eggs one at a time, beating thoroughly after each addition. Mix in vanilla extract and grated lemon zest until incorporated.
05 - Gradually add the dry ingredients to the wet mixture, alternating with milk, mixing until a soft, smooth dough forms.
06 - Scoop tablespoon-sized portions of dough and roll into 4-inch logs. Shape each log into a ring and firmly pinch the ends to seal.
07 - Place shaped rings on prepared baking sheets, spacing them approximately 2 inches apart to allow for slight spreading.
08 - Bake for 12-15 minutes or until the bottoms are lightly golden. Transfer to a wire rack and cool completely.
09 - Whisk together powdered sugar, 2-3 tablespoons milk, and vanilla extract until smooth and slightly thickened.
10 - Dip the top of each cooled cookie into the icing, immediately sprinkle with colored sprinkles. Allow icing to set completely before serving.