Cream the soft butter with the sugar until the combination is smooth not grainy to the touch in a mixing bowl. Add all 4 eggs at one time. Continue to mix. Add the vanilla. Continue mixing.

Sift the four, baking powder, and salt together. Add the dry mixture to the wet mixture. Continue mixing to make sure all ingredients are thoroughly blended.

Make the dough into a ball, wrap it in cling wrap completely covering the entire dough ball. Put in the refrigerator for about 6 hours or overnight. Check to see if the dough is firm.

Preheat oven to 325 degrees. Pull the cookie dough out of the refrigerator and sit it out to soften up a bit.

Put flour out on the wood cutting board, rub flour on the rolling pin, and work some flour into the batter. (if needed) Roll the dough out on the cutting board and cut out the cookies using a round cookie cutter.

Line the cookie sheet with parchment paper. Using a metal spatula move the cut cookies to the parchment lined cookie sheet. Bake at 325 degrees for 8 minutes or until cookies are done.

Take the cookies off of the cookie sheet and put on a wire rack to cool completely about 10 minutes.

For the frosting use a standing mixer and combine all ingredients mixing on medium speed until you see creamy stiffed peaks. (If your frosting starts looking like powdery rocks, add another tablespoon of heavy whipping cream.)

Put the frosting in a bag and cut a small hole in the corner to squeeze out. Place a dot of frosting in the center of the cookie and place a gumdrop on top. Line the brim of the hat with frosting. Sprinkle the sprinkles over top of the cookie getting it on the frosted areas. Shake access off and enjoy!