Ingredients

For the cookies:

• 2 1/2 cups all-purpose flour
• 2 teaspoons baking powder
• 1 stick unsalted butter (8 tablespoons), at room temperature
• 3 large eggs, at room temperature
• 1/2 cup granulated sugar
• 1/4 teaspoon kosher salt
• 2 teaspoons anise extract

For the icing:

• 1 cup powdered sugar
• 2 tablespoons whole or 2% milk
• 1/4 teaspoon anise extract
• 1 tablespoon nonpareils

Make the cookies:

1. Place 2 1/2 cups all-purpose flour and 2 teaspoons baking powder in a medium bowl, and whisk to combine.
2. Cut 1 stick room temperature unsalted butter into 8 pieces and place in the bowl of a stand mixer (or large bowl if using an electric hand mixer). Add 1/2 cup granulated sugar and 1/4 teaspoon kosher salt to the bowl with the butter. Beat with the paddle attachment on high speed until light and fluffy, 2 to 3 minutes. Scrape down the sides of the bowl. Beat in 3 large room temperature eggs one at a time, waiting until each is incorporated before adding the next.
3. Add 2 teaspoons anise extract and beat on medium speed until combined. Add the flour mixture and beat on the lowest speed until just combined, 30 to 45 seconds.
4. Cover and refrigerate the dough for 30 minutes. Meanwhile, arrange 2 racks to divide the oven into thirds and heat the oven to 350°F. Line 2 rimmed baking sheets with parchment paper.
5. Scoop 1 tablespoon portions of dough, and roll each one into a ball. Place on the baking sheets about 1 1/2 inches apart, up to 20 cookies per sheet.
6. Bake for 5 minutes. Rotate the baking sheets from top to bottom and front to back. Continue to bake until cracked on top and light golden-brown on the bottom, about 5 minutes more. Let cool on the baking sheets for 5 minutes. Transfer the cookies to wire racks and let cool completely.

Make the icing:

1. Place 1 cup powdered sugar, 2 tablespoons whole or 2% milk, and 1/4 teaspoon anise extract in a small bowl. Whisk until smooth and no lumps remain.
2. Place the wire rack with the cookies over a baking sheet. Dip the top of each cookie in the icing, let any excess drip off, and return to the wire rack. Sprinkle 1 tablespoon nonpareils evenly over the cookies. Let sit until the icing sets, at least 1 hour.