Brown the butter by melting 2 sticks of salted butter in a medium saucepan over medium heat until it turns amber brown, about 5-7 minutes.

Combine the cooled brown butter with 1 cup of granulated sugar and 3/4 cup of light or dark brown sugar in a large mixing bowl. Whisk until smooth and creamy, then add 2 room-temperature eggs and 2 teaspoons of vanilla bean paste, whisking until combined.

In another bowl, whisk together 2 and 1/4 cups of all-purpose flour, 1 teaspoon of baking powder, and 1/2 teaspoon of baking soda. Gradually mix it into the wet mixture until a soft dough forms. Avoid overmixing.

Scoop the dough into balls and place them on a lined baking tray. Cover with plastic wrap and refrigerate for at least 30 minutes.

Preheat your oven to 350°F (175°C). Arrange the chilled cookie dough balls on a baking sheet, flattening them slightly. Bake for 8-10 minutes until golden around the edges, then cool on a wire rack.

For frosting, beat together 1/2 cup of softened butter with 2 cups of powdered sugar, add 1 teaspoon of vanilla extract, a few drops of almond extract, and enough milk to achieve a creamy consistency. Frost cooled cookies and sprinkle with festive sprinkles if desired.