01 - Preheat oven to 350°F. Line two large baking sheets with parchment paper.
02 - In a large bowl, cream together 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 well combined.
04 - In a separate bowl, whisk together flour, baking powder, baking soda, and salt.
05 - Gradually add dry ingredients to wet mixture, mixing until just combined. Do not overmix.
06 - Scoop large 1/3-cup portions of dough and roll into balls. Place spaced apart on prepared baking sheets.
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 look slightly underbaked.
09 - Allow cookies to cool on baking sheet for 10 minutes, then transfer to wire rack to cool completely.
10 - Beat butter until creamy. Gradually add powdered sugar, beating until smooth. Add heavy cream, vanilla, pink food coloring, and pinch of salt. Beat until light and fluffy, adding more cream as needed for spreadable consistency.
11 - Generously frost each completely cooled cookie. Chill frosted cookies in refrigerator for at least 30 minutes before serving for authentic chilled texture.