01 - Preheat oven to 350°F. Line two large baking sheets with parchment paper.
02 - Beat softened butter, granulated sugar, and powdered sugar until light and fluffy, about 2-3 minutes.
03 - Beat in eggs one at a time, then add vanilla extract. Mix until fully incorporated.
04 - Whisk together flour, baking powder, baking soda, and salt in a separate bowl.
05 - Gradually add dry ingredients to wet mixture, mixing until just combined. Avoid overmixing.
06 - Scoop 1/3-cup portions of dough, roll into balls, and place on prepared baking sheets. Flatten into 3/4-inch thick discs.
07 - Bake for 13-15 minutes until edges are set and centers appear slightly underbaked.
08 - Let cookies cool on baking sheet for 10 minutes, then transfer to wire rack to cool completely.
09 - Beat butter until creamy. Gradually add powdered sugar until smooth. Mix in heavy cream, vanilla, food coloring, and salt until fluffy. Add more cream if needed for spreadable consistency.
10 - Generously frost each completely cooled cookie. Refrigerate for at least 30 minutes before serving.