Preheat oven to 375 degrees.

Spray a cookie sheet with nonstick baking spray.

Add flour and baking soda in a sifter. Sift the two together into a bowl.

In a second larger bowl add butter and sugar. Use an electric mixer to cream the butter and sugar together.

Add the eggs and vanilla to the bowl. Continue to mix the eggs and vanilla into the butter mixture.

Add the dry ingredients to the wet ingredients;

With your hands knead the dough together. As needed add more flour so that you can work with the dough.

Tear off equal lengths of dough. Roll each piece of dough to make a log.

Twirl each piece of dough into a small rope. Put each dough twist on the cookie sheet.

Bake at 375 degrees for 10 minutes. Take out of the oven and allow cooling on the cookie sheet for several minutes.

Add powder sugar, vanilla, and water in a small bowl. Whisk to combine the ingredients.

Dip each cookie into the bowl of icing. Return the cookies to the cookie sheet and top each cookie with holiday sprinkles.

Set aside to dry.