Preheat oven to 375º F / 190º C. In a medium bowl, cream butter and sugar.
In the same bowl, beat in eggs and add vanilla.
Continue beating, then add flour and baking powder slowly.
Knead the batter manually and add flour as needed to keep dough from sticking to hands.
Pinch off dough, then roll it in your hands to form a log. Then twirl into shape. Place the cookie dough on greased baking sheets and bake for 10 to 15 minutes.
While the cookies are in the oven, whisk together confectioner’s sugar, water, and vanilla. Stir until creamy.
Take out the cookies from the oven and let it cool down for 15 minutes. Then, dip the cookies into the icing mixture. As an optional step, you can sprinkle with trim after this.
Place the cookies on a wire rack with wax paper to collect the dripping icing and the sprinkles. Make sure you give the icing plenty of time to harden before you try to move the cookies or transfer them to a container.