Prepare Dry Ingredients: In a large mixing bowl, sift together the all-purpose flour, baking powder, baking soda, and salt. Mix in half of the Christmas sprinkles and set aside.

Cream Butter and Sugar: Beat the butter and granulated sugar on high speed for 2 minutes. Add the eggs and vanilla extract, mixing for another minute.

Combine Mixtures: Gradually add the dry ingredients to the creamed mixture on low speed until just combined.

Chill Dough: Let the dough rest at room temperature for 10 minutes, then scoop onto lined cookie sheets and chill for 30 minutes.

Bake Cookies: Preheat the oven to 350°F (175°C) and bake the cookies for 13-15 minutes until lightly golden. Cool on a rack for 5 minutes.

Make Whipped Frosting: Beat the room temperature butter until fluffy. Gradually add powdered sugar, heavy cream, and a dash of salt, mixing until creamy.

Decorate Cookies: Once cooled, spread frosting on each cookie and sprinkle with remaining Christmas sprinkles.