Preheat oven to 350 degrees F.
In a large mixing bowl, beat sugar and butter with a hand mixer until blended. Beat on high for about 5 minutes or until light and fluffy.
Beat in ricotta, vanilla extract and eggs on medium speed until combined.
Reduce speed to low and add flour, baking powder and salt. Continue to mix until the dough holds together. Don’t overmix.
Drop by level Tablespoons (or use a small cookie scoop) onto an ungreased cookie sheet, leaving about 2 inches between cookies.
Bake 15 minutes or until cookies are slightly golden brown around the bottom edges. Cookies will remain soft. Carefully transfer cookies to a wire cooling rack.
In a small bowl, add the milk to the powdered sugar, a little at a time, until you get the desired consistency.
Once cookies have cooled completely, spread icing on the cookies or dip the tops of the cookie in the glaze. Decorate with rainbow sprinkles or red and green sugar.
Set cookies aside and let icing set up for about 1 hour.
