1. Cream butter and sugar in a stand mixer on medium speed for two to three minutes until well-incorporated and light. Add the eggs, one at a time, mixing after each addition. Add the vanilla. With the mixer on low, add the baking soda and salt. Slowly add the flour. Mix until all the dry ingredients are incorporated and no streaks of flour remain.

2. Cover mixing bowl and refrigerate dough for at least 30 minutes. Preheat oven to 350°.

3. Roll a rounded tablespoon of dough into a ball and place on a baking sheet covered with parchment paper. Flatten slightly.

4. Bake in preheated oven for 12 minutes until the bottoms of the cookies begin to darken. Remove from oven and cool on a wire rack. Repeat rolling, flattening, and baking the remaining dough.

5. Make the icing: In the bowl of a stand mixer, mix the cream cheese on medium speed. Turn the speed down to low and slowly add the powdered sugar. (Taste the icing and adjust the amount of powdered sugar based on desired sweetness).  Once the powdered sugar is added, return the speed to medium and blend until the icing is smooth and creamy. If you want colored icing, divide the icing into bowls and add food coloring.

6. Once the cookies are cooled, ice the cookies. If you want sprinkles, add the sprinkles right away while the icing is wet. The icing will harden after a few hours.