01 -
Whisk the softened butter in a bowl for roughly 3 minutes until it looks light and creamy.
02 -
Gradually add the condensed milk while beating. Keep mixing for about 2 minutes until the texture looks smooth throughout. Now would be a great time to add up to 2 teaspoons of any extract flavoring you like.
03 -
Pause for a moment to scrape down the bowl's sides, then beat for another minute or two to ensure everything blends perfectly.
04 -
Add the baking powder and flour to your mixture and blend just enough until combined. You could also gently stir up to 1 cup of mix-ins like nuts, dried fruit, or chocolate chips at this step if you'd like.
05 -
Scoop equal portions of the dough and drop them onto a baking sheet lined with parchment. Leave 2 inches between each one.
06 -
Bake in an oven preheated to 320°F (160°C) for around 12 minutes, just until they're cooked through.
07 -
Let cookies cool directly on the baking sheet for 5 minutes, then move them to a rack. While they're still warm, sift powdered sugar generously over the top. Allow them to cool completely before putting them away.