01 - Preheat oven to 350°F. Line two large baking sheets with parchment paper.
02 - In a large bowl, beat softened butter, granulated sugar, and powdered sugar until light and fluffy, approximately 2-3 minutes.
03 - Beat in eggs one at a time, then add vanilla extract. Mix until fully incorporated.
04 - In a separate bowl, whisk together flour, baking powder, baking soda, and salt until evenly distributed.
05 - Gradually add dry ingredients to wet mixture, mixing until just combined. Avoid overmixing to prevent tough cookies.
06 - Scoop 1/3-cup portions of dough and roll into balls. Place on prepared baking sheets with adequate spacing.
07 - Gently press each dough ball into a thick flat disc approximately 3/4 inch thick.
08 - Bake for 13-15 minutes until edges are set and centers appear slightly underbaked.
09 - Let cookies rest on baking sheet for 10 minutes, then transfer to wire rack to cool completely.
10 - Beat butter until creamy. Gradually incorporate powdered sugar until smooth. Add heavy cream, vanilla, pink food coloring, and salt. Beat until light and fluffy, adjusting consistency with additional cream if necessary.
11 - Generously frost each completely cooled cookie. Refrigerate for at least 30 minutes before serving to achieve authentic chilled texture.