Preheat Oven:

Set oven to 350°F (175°C). Line baking sheets with parchment paper.

Make the Dough:

In a large bowl, cream the butter and sugar until light and fluffy (2–3 minutes).

Beat in the eggs one at a time, then add vanilla or preferred extract.

In a separate bowl, whisk together flour, baking powder, and salt. Gradually add to wet ingredients until a soft, slightly sticky dough forms.

Add milk if needed, 1 tablespoon at a time, for easier handling.

Shape the Cookies:

Scoop dough into tablespoon-sized portions, then roll each piece into a rope about 4 inches long and form into rings or twist into knots.

Place cookies on the prepared baking sheets, spacing 2 inches apart.

Bake:

Bake for 12–15 minutes, or until bottoms are lightly golden and tops are puffed but not browned.

Let cool on wire racks before glazing.

Glaze & Decorate:

Whisk together powdered sugar, milk, and extract to form a smooth glaze. Dip tops of cooled cookies into glaze, then sprinkle immediately with nonpareils.

Let glaze set for about 30 minutes before storing.