Cream butter and sugar in mixer on medium speed until light and fluffy, about 1-2 minutes.
Add eggs one at a time, mixing well after each addition, then blend in milk and almond extract.
Sift together flour, baking powder, and salt in a separate bowl.
On low speed, gradually add dry ingredients until fully combined and dough is thick.
Cover dough with plastic wrap and refrigerate for 30-45 minutes until firm enough to scoop.
Preheat oven to 350°F and line baking sheets with parchment paper.
Scoop dough with 1½-tablespoon cookie scoop, roll gently into balls, and place 2 inches apart on sheets.
Bake 10-12 minutes until tops remain pale and bottoms are lightly golden. Cool on sheets 5 minutes.
Transfer cookies to wire rack to cool completely before glazing.
Mix powdered sugar, almond extract, and 2 tablespoons milk until smooth; add extra milk if needed for glaze consistency.
Dip cooled cookie tops in glaze, let excess drip, return to rack, glaze 2-3 more cookies, then add sprinkles.
Repeat glazing and decorating all cookies, then allow glaze to harden at room temperature before storing.