For the cookie dough: Using an electric mixer, beat butter, sugar, baking powder and salt until light and fluffy, about 5 minutes.
Add egg whites, cream and extracts and mix on low until incorporated.
Add flour and mix until combined into a dough. Scrape down the sides of the bowl as needed to incorporate everything fully.
Form dough into 1 inch balls and place evenly spaced on lined baking sheets. (they will spread some)
Bake for 7-10 minutes until the cookies are just set and are barely browned around the edges. You don’t want too much browning on these.
Let cool 10 minutes on the tray. Transfer to a wire rack to cool completely.
While cookies cool, make the frosting. Using an electric mixer, cream the butter, powdered sugar and strawberry powder. Add in vanilla and salt and whip until light and fluffy, about 3 minutes.
Spread frosting over cooled cookies and top with sprinkles! Store in an airtight container.
Notes
*For extra smooth frosting sift strawberry powder before adding to the frosting.