Add the flour, baking powder, and salt to a medium bowl and mix until combined. Set aside.
Next, add the butter and sugar to a bowl and mix with an electric hand mixer (a stand mixer works best) until the mixture becomes light and fluffy.
Add orange zest, room temperature ricotta cheese, and almond extract to the bowl and beat on low until combined.
Crack the eggs into the bowl and beat on low until the eggs are completely mixed into the cookie dough.
Finally, slowly add the flour to the bowl (1/3 cup at a time) until all the flour is added and combined.
Cover the cookie dough with plastic wrap and place the cookie dough into the refrigerator for 3-4 hours.
Preheat the oven to 350ºF and spray a baking sheet with non-stick cooking spray.
When the cookie dough has set and hardened a bit, use a tablespoon cookie scoop to scoop out the dough, roll it into a ball, and place it on the baking sheet (give them space to expand). Repeat until all the cookie dough has been made into balls. Note: you’ll need to use multiple cookie sheets or do this in batches.
Bake at 350ºF for 12 minutes or until the bottoms begin to turn golden brown.
Remove the cookies from the oven and immediately place the cookies on a cooling rack. Let the cookies cool for 15-20 minutes before glazing them.
To make the glaze, add the butter to a separate mixing bowl and beat the butter with an electric mixer on low/medium speed until smooth. Slowly add the milk to the butter and mix until smooth.
Finally, slowly add the powdered sugar to the butter and beat on low until smooth. The glaze should be a bit drippy.
To add glaze to the cookies, carefully dip the top of each cookie into the glaze, set it down on a cooling rack, and top with sprinkles.
Repeat until all the cookies are frosted.