01 - Preheat oven to 350°F and 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, about 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 out 1/3-cup portions of dough, roll into balls, and place spaced apart on prepared baking sheets. Gently press each ball into a thick, flat disc about 3/4 inch thick.
07 - Bake for 13-15 minutes, until edges are set and centers look slightly underbaked.
08 - Let cookies cool on baking sheet for 10 minutes, then transfer to wire rack to cool completely.
09 - Beat butter until creamy. Gradually add powdered sugar, beating until smooth. Add heavy cream, vanilla, pink food coloring, and salt. Beat until light and fluffy, adding more cream as needed for spreadable consistency.
10 - Generously frost each completely cooled cookie. Chill frosted cookies in refrigerator for at least 30 minutes before serving.