01 - Preheat oven to 350°F. Line two large baking sheets with parchment paper.
02 - Beat softened butter, granulated sugar, and powdered sugar in a large bowl until light and fluffy, approximately 2-3 minutes.
03 - Incorporate eggs one at a time, mixing thoroughly after each addition. Add vanilla extract and mix until combined.
04 - Whisk flour, baking powder, baking soda, and salt in a separate bowl until evenly distributed.
05 - Gradually add dry ingredients to wet mixture, mixing until just combined. Avoid overmixing to prevent tough cookies.
06 - Portion dough using a 1/3-cup measure. Roll into balls and space evenly on prepared baking sheets.
07 - Press each dough ball gently into a thick disc approximately 3/4 inch thick.
08 - Bake for 13-15 minutes until edges are set and centers appear slightly underbaked for soft texture.
09 - Let cookies rest on baking sheet for 10 minutes, then transfer to wire rack to cool completely before frosting.
10 - Beat butter until creamy. Gradually incorporate powdered sugar until smooth. Add heavy cream, vanilla, pink food coloring, and salt. Beat until light and fluffy, adjusting consistency with additional cream if needed.
11 - Generously frost each cooled cookie. Refrigerate for at least 30 minutes to achieve authentic chilled bakery texture.