Preheat oven to 350 degrees Fahrenheit.
In a stand mixer or with a hand held mixer, beat butter and sugar on low speed until blended.
Increase speed to medium and add eggs and vanilla. When the mixture is light and fluffy, add the ricotta and beat until well combined.
Add flour, baking powder, and salt and continue to beat until a dough forms. Note: if ricotta is too dry, use 1/4 cup less flour.
Drop by level tablespoons 2 inches apart onto a parchment lined cookie sheet.
Bake for 15 to 20 minutes until cookies are lightly browned.
Place on a wire rack to cool.
Prepare the icing by mixing the powdered sugar with the milk. Drizzle over the cookies with a fork or spread with a knife.