To begin, preheat your oven to 350 and spray two pans with non-stick spray.
To a large mixing bowl, add your butter and sugar and beat them together with a mixer till creamed. Add your egg and vanilla and briefly blend.
To the same bowl, add your flour, baking soda and salt. Mix together till you have a thick, smooth cookie dough batter.
With a medium cookie scoop, scoop your dough onto your pans evenly spaced apart. Bake in the oven for 9-12 minutes, or till the edges are crisp and the inside is just a touch underdone.
Let them cool entirely prior to frosting.
Add your butter, powdered sugar, and 1 tbsp of milk to a mixing bowl. Beat together with a mixer, starting on low. Beat till creamy, adding another tbsp of milk if necessary.
Spread on top of each cookie and add sprinkles.
Devour!