Combine butter and powdered sugar together in a mixer
Add flour to the same mixer and mix thoroughly until well combined
Form a large dough ball, roll out and cut with cookie cutters
Place cookies on parchment paper on a baking tray and bake for 17 minutes
Mix cocoa powder, powdered sugar, water, and vanilla extract to make glaze
Dip cookies in glaze, add sprinkles, and let dry before serving
