1-First, start by whisking together the flour, baking powder, and salt in a bowl and set it aside. This helps mix the dry ingredients evenly before they join the wet ones. Next, beat the softened butter and granulated sugar until smooth and creamy, which takes about 2 minutes and creates a fluffy base for your dough.

2-Then, add the egg and vanilla extract, beating until combined, about 1 minute, to add richness and flavor. Gradually mix the dry ingredients into the wet ones on low speed until combined; if the dough feels too soft, add an extra tablespoon of flour for better handling. Divide the dough into two equal parts and roll each into a 9×7 inch rectangle about 1/4 inch thick on a floured surface like a silicone mat.

3-Adding the Filling and Shaping: Brush each rectangle with 1 tablespoon of melted butter to lock in moisture and flavor. Combine the sugar and cinnamon, then sprinkle it evenly over the buttered rectangles for that iconic swirl. Roll each rectangle tightly into a 9-inch log, smoothing out any cracks as you go, which ensures neat slices later.

4-Chill the logs in the refrigerator for at least 2 hours to firm up the dough. Preheat your oven to 350°F (177°C) and line a baking sheet with parchment or a silicone mat for easy cleanup. Slice the chilled logs into 1/2-inch thick slices and place them 2 inches apart on the baking sheet.

5-Baking and Finishing Touches: Bake for 10-11 minutes until the edges are lightly browned, keeping an eye on them to avoid overcooking. Cool the cookies on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely. Finally, mix the confectioners’ sugar, milk, and vanilla extract until smooth and drizzle it over the cooled cookies for a sweet glaze.