Preheat the oven to 350°F. Grease a 9 x 13-inch baking dish and set aside.
First prepare the brownies. In a bowl, briefly whisk together the flour, cocoa powder, and salt. Set aside.
In the bowl of a standing mixer or in a large bowl with a handheld electric mixer, blend together the butter, eggs, sugars, milk and vanilla. Gradually mix in the dry mixture.
Scrape the batter into the prepared baking dish and spread evenly. Bake for 22 to 26 minutes or until a toothpick comes out clean. Let cool completely.
To make the icing, blend together the butter, confectioner’s sugar, vanilla and 4 tablespoons of the milk. Add additional milk to desired consistency.
For a brighter white icing, mix in white food coloring (optional).
Spread the icing evenly over the brownies. (You might not use all of the icing.) Sprinkle with star sprinkles and pipe red swirls on the icing.
For best results, let set very well in the refrigerator before cutting into squares.