Pre-heat your oven to 350 degrees and line three cookie sheets with parchment paper or silpats
Whisk together the eggs and sugar until light and fluffy with a pale yellow color, using a stand mixer, hand mixer or whisk.
Slowly add the oil, vanilla and anise oil, whisking the entire time to incorporate.
In a separate bowl whisk together the dry ingredients and add to the egg mixture. Mix until just combined, do not over mix
Cover the bowl with a dish towel and let the dough rest for 20 min.
Using a small cookie scoop, or tablespoon measure, scoop the cookies and roll into balls.
Place approx. 1 1/2 inches apart on a parchment or silat lines baking sheet.
Bake in a 350 degree oven for 6 minutes, rotate the pan and bake for 6 min more. The cookies should have almost no color on top and be just slightly browned on the bottom.
Remove from the oven and move to a cooling rack. Cool completely before frosting.
Mix icing ingredients together in a medium size bowl until smooth and lump free.
Dip each cookie into the icing and place on a cooling rack set above a cookie sheet to catch the excess icing drips. Frost about six cookies at a time and then go back and add your sprinkles. If you sprinkle to soon they will slide off and the colors will run, if you sprinkle too late the sprinkles will bounce and not stick to your cookies.
Once dry, store in a single layer in airtight containers at room temperature for up to a week.
These cookies can be frozen- after baking but before icing- for up to a month. When ready to use take them out, defrost and then ice them according to the directions.
Use lemon extract in place of the anise oil in the cookie dough. Replace half of the water in the icing with fresh lemon juice and omit the anise oil.