01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside.
03 - Beat butter and granulated sugar in a large bowl until light and fluffy.
04 - Beat in eggs one at a time, then add vanilla extract. Mix until well incorporated.
05 - Add flour mixture to wet ingredients in two parts, alternating with milk. Mix until just combined.
06 - Divide dough evenly into 3 or 4 bowls. Tint each portion with gel food coloring, mixing gently to achieve pastel shades.
07 - Refrigerate dough for 20 minutes if it feels too soft to handle.
08 - Scoop tablespoon-sized balls of dough, roll in powdered sugar until well coated, and place 2 inches apart on prepared baking sheets.
09 - Bake for 10-12 minutes until edges are set and tops are crackled but centers remain soft.
10 - Let cookies rest on baking sheet for 5 minutes, then transfer to wire rack to cool completely.