01 -
Pop the softened butter into a bowl and whip it for about 3 minutes until it’s fluffy and light.
02 -
While still mixing, slowly pour in the sweetened condensed milk. Keep it going for 2 minutes until everything looks smooth. If you'd like to add a bit of flavor extract (up to 2 teaspoons), toss that in now.
03 -
Give the sides of the bowl a quick scrape-down. Then mix for another minute or so to make sure it’s all smooth and blended.
04 -
Sift the flour and baking powder together and mix them into the butter combo. Don’t overdo it—stop when it’s just blended. If you’re feeling adventurous, mix in a cup of chocolate chips or dried fruit here.
05 -
Use a cookie scoop to plop even dough portions onto a baking sheet lined with parchment paper, keeping about 2 inches of room between each blob.
06 -
Place them in a 320°F (160°C) oven for 12 minutes. They’ll be done when they’re just set.
07 -
Let the cookies sit on the baking sheet for 5 minutes. Then move them to a rack, and while they’re warm, give them a heavy sprinkling of powdered sugar. Wait until they’re fully cool before putting them away.