01 -
Start by beating the softened butter in a mixing bowl until it becomes light and airy, about 3 minutes of mixing time.
02 -
Pour in the sweetened condensed milk gradually while continuing to beat. Mix for 2 minutes until you achieve a smooth, well-combined mixture. This is also when you'd add any extract flavoring if desired, up to 2 teaspoons.
03 -
Take a moment to scrape down the sides of your bowl, then beat for another 1-2 minutes to ensure everything is perfectly smooth and combined.
04 -
Incorporate the flour and baking powder into your butter mixture, beating just until combined. If you're feeling creative, this is when you can fold in up to 1 cup of mix-ins like chocolate chips or dried fruit.
05 -
Using a cookie scoop, drop evenly sized portions of dough onto a parchment-lined baking sheet, leaving about 2 inches of space between each cookie.
06 -
Bake in a preheated 320°F (160°C) oven for 12 minutes until just done.
07 -
Let cookies rest on the baking sheet for 5 minutes, then transfer to a wire rack. While still warm, dust generously with confectioners' sugar. Allow to cool completely before storing.