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.