Preheat the oven to 375°F (190°C). Line a baking sheet with parchment paper to prevent sticking.

In a large mixing bowl, cream together the softened butter, brown sugar, and granulated sugar using a hand or stand mixer until the mixture becomes light and fluffy.

Scrape down the sides of the bowl and add the eggs and vanilla extract. Beat until well combined.

Gradually incorporate the flour and baking powder, mixing until a cohesive dough forms. Avoid overmixing to maintain a soft cookie texture.

Measure out ⅓ cup of cookie dough per cookie and roll it into a ball. Flatten slightly into a ½-inch thick circle, then place onto the prepared baking sheet.

Using the back of a skewer or a thin wooden spoon, press a waffle-like grid pattern into the surface of each cookie, making 4 vertical and 4 horizontal grooves.

Bake for 12–15 minutes, or until the cookies have slightly spread and the centers appear set. Remove from the oven and allow them to cool for a few minutes on the baking sheet before transferring to a wire rack.

In a separate mixing bowl, beat the softened butter until smooth. Gradually add the powdered sugar, one cup at a time, mixing well after each addition. Stir in the vanilla extract and add milk, one tablespoon at a time, until the frosting reaches a thick but spreadable consistency.

Once the cookies have cooled slightly but are still warm, use a small scoop to place a dollop of vanilla buttercream onto each one. Drizzle generously with maple syrup before serving.