01 -
Whip the softened butter in a mixing bowl for about 3 minutes, or until it looks fluffy and light.
02 -
Slowly add the sweetened condensed milk to the butter while keeping the mixer going. Beat for 2 minutes, or until the mixture is smooth. If you're using any extracts for flavoring, put in no more than 2 teaspoons now.
03 -
Scrape down the sides of your bowl, ensuring no part of the mixture is missed. Then mix again for 1-2 minutes to combine everything smoothly.
04 -
Add the all-purpose flour and baking powder into the bowl. Mix until just blended. If you'd like to spruce it up, gently fold in 1 cup of extras like nuts, dried fruit, or chocolate chips.
05 -
Scoop out equal portions of dough using a cookie scoop, spacing them 2 inches apart on a baking tray covered with parchment.
06 -
Place the tray in a 320°F (160°C) oven and let the cookies bake for about 12 minutes or until they look just set.
07 -
Let the cookies sit on the tray for 5 minutes. Move them to a cooling rack, and while they're still warm, dust them heavily with powdered sugar. Wait for them to cool fully to store.