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 softened butter and granulated sugar until light and fluffy, approximately 2-3 minutes.
04 - Add eggs one at a time, beating thoroughly after each addition. Mix in vanilla extract and lemon zest until incorporated.
05 - Gradually add dry ingredients to the wet mixture, alternating with milk. Mix until a soft, pliable dough forms, being careful not to overmix.
06 - Scoop tablespoon-sized portions of dough and roll into 4-inch logs. Shape each log into a ring and pinch ends together to seal completely.
07 - Place shaped rings on prepared baking sheets, leaving approximately 2 inches of space between each cookie to allow for slight spreading.
08 - Bake for 12-15 minutes until bottoms are lightly golden. Remove from oven and let cool completely on wire racks before icing.
09 - Whisk powdered sugar, milk, and vanilla extract in a small bowl until smooth and slightly thickened. Adjust consistency with additional milk if necessary.
10 - Dip the top of each cooled cookie into the icing, allowing excess to drip off. Immediately sprinkle with colored sprinkles while icing is wet. Let icing set completely before serving or storing.