Step 1: In a large mixing bowl, cream the softened butter until it’s smooth and creamy.

Step 2: Gradually add in the sweetened condensed milk to the creamed butter, mixing continuously until the mixture is well combined.

Step 3: Sift in the flour and baking powder together into the bowl. Mix these dry ingredients into the wet mixture to form a soft, manageable dough.

Step 4: Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper to prevent sticking.

Step 5: Using a spoon or a small ice cream scoop, take small amounts of dough and roll them into balls. Place the balls on the prepared baking sheet, spacing them adequately apart.

Step 6: Place the baking sheet in the preheated oven and bake for 10-12 minutes, or until the cookies are just slightly golden on the edges.

Step 7: Remove the cookies from the oven and allow them to cool on the baking sheet for a few minutes. Once slightly cooled, dust them generously with confectioner’s sugar.

Variation

For a festive twist, add a pinch of cinnamon or nutmeg to the dough before baking, or mix in some crushed nuts for added texture.