Preheat the oven to 375 degrees F.

Melt butter and shortening together in the microwave.

Add sugar and eggs then beat well.

Mix in flour, baking powder, and also the salt until combined.

Add vanilla and beat until uniform.

Form dough into 1-inch balls and place them on a greased baking sheet.

Then bake for 8-10 minutes.

Remove from oven and allow to cool completely before dipping in glaze.

Add milk to powdered sugar to a bowl then mix until smooth.

Beat in vanilla.

Note that the glaze will be a bit thick.

Dip cooled cookies into the glaze and add sprinkles on top if desired.