01 -
Beat your softened butter in a bowl until it's fluffy and light, roughly 3 minutes with your mixer.
02 -
Slowly pour the sweetened condensed milk into your butter while mixing. Keep beating for 2 minutes until everything's nicely blended. You can toss in some flavor extract now if you want, up to 2 teaspoons works great.
03 -
Wipe down the sides of your bowl with a spatula, then mix another 1-2 minutes to make sure everything's totally smooth.
04 -
Mix in your flour and baking powder until they're just combined with the butter mixture. If you're feeling fancy, you can stir in up to 1 cup of goodies like chocolate chips or dried fruit bits.
05 -
Drop rounded scoops of dough onto your parchment-lined cookie sheet, keeping them about 2 inches apart.
06 -
Bake at 320°F (160°C) for 12 minutes until they're just done but not browned.
07 -
Keep cookies on the baking sheet for 5 minutes, then move them to a wire rack. While they're still warm, sprinkle lots of powdered sugar on top. Let them cool completely before you pack them away.