for the sugar cookie

Heat the oven to 350 degrees

In a food processor, combine the flour, baking powder, cream of tartar and salt. Pulse the mixture for about 30 seconds. Set aside.

In a stand-mixer (or with a handheld electric mixer), using the paddle attachment, cream the sugar and butter for 3 to 4 minutes.

Add one egg at a time to the creamed butter.

Slowly add the flour mixture to the butter and eggs, about 1/4 cup at a time.

Once the mixture is well combined, slowly add the milk and vanilla extract.

Drop the mixture using an ice cream scoop onto a parchment lined baking sheet, leaving 2-3 inches between cookies.

Bake for 22 to 23 minutes at 350 degrees.

Remove from the oven and place on a cooling rack.

Let cool completely.

Add icing to one side of a cookie, add sprinkles (if desired) and top with a second cookie.

for the icing

In a stand mixer (or with a handheld electric mixer), using the paddle attachment, cream the butter and cream cheese for 2 to 3 minutes.

Slowly add the corn syrup and vanilla extract. Continue to mix for another 3 minutes.

Add the sugar, salt and cream of tartar. Mix until combined.

Place the icing in an airtight container in the fridge. Remove from the fridge and let sit at room temperature for an hour before spreading the icing onto cookies.