01 - Preheat oven to 350°F. Line a 9x13-inch baking pan with parchment paper, allowing overhang for easy removal.
02 - Beat softened butter and granulated sugar with electric mixer until light and fluffy, about 2-3 minutes.
03 - Add egg and vanilla extract to creamed mixture. Beat until fully incorporated.
04 - Whisk together flour, baking powder, and salt in separate bowl 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 hands or spatula, creating uniform thickness.
07 - Bake for 18-22 minutes until edges are lightly golden and center is set. Do not overbake.
08 - Allow bars to cool completely in pan on wire rack before frosting.
09 - Beat butter until creamy. Gradually incorporate powdered sugar, milk, vanilla, and salt. Beat until smooth and fluffy, adjusting milk consistency as needed. 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.