Preheat your oven to 350°F (175°C). Line 2 to 3 baking sheets with parchment paper.

In a medium bowl, whisk together 270 g of all-purpose flour, 4 g of baking powder, and ¼ tsp of salt. Set aside.

In the bowl of a stand mixer fitted with a paddle attachment (or using a hand mixer), beat 170 g of softened unsalted butter and 200 g of granulated sugar on medium speed until light and fluffy, about 1-2 minutes.

Add in 1 large egg and 1 Tbsp of vanilla extract and mix on medium-low speed for 30 seconds.

Gradually add the dry ingredients to the butter mixture in two parts, mixing on low speed until just combined. Do not overmix.

Fold in the Christmas jimmies sprinkles gently with a spatula.

Use a 3-tablespoon cookie scoop to portion out the dough aiming for 48-50 g each, and roll into a ball. Place them 2 inches apart on the prepared baking sheets.

Slightly flatten each dough ball to ensure they are about ½-inch thick.

Bake for 9 to 11 minutes, avoiding browning, until edges are set and tops look soft.

Immediately shape the cookies into perfect circles using a cookie cutter or glass.

Cool on baking sheets for 5 minutes then transfer to a wire rack.

In a stand mixer with a whisk attachment, beat 283 g of softened cream cheese and 184 g of salted butter on low speed until smooth (1-2 minutes).

Add in 2 tsp of vanilla extract and ⅛ tsp of salt; mix until combined.

Gradually add in 150 g of sifted powdered sugar, mixing on low speed and scraping the bowl as needed.

Drizzle in the cold heavy cream while whisking until stiff peaks form (about 1 to 1½ minutes).

Frost cookies in a spiral pattern using a piping tip or spread with a spatula.

Before serving, sprinkle additional Christmas sprinkles over the frosting.