01 -
Whip the butter in a work bowl with a mixer for about 3 minutes until it’s fluffy and light.
02 -
Slowly pour in condensed milk while keeping the mixer running. Keep mixing for a couple of minutes until everything looks smooth. This is the perfect time to mix in a splash of extract if you'd like, no more than 2 teaspoons.
03 -
Stop to clean off the bowl's edges using a spatula. Beat for another minute or so until the texture is completely uniform.
04 -
Add the flour and baking powder to the bowl, mixing just enough for them to combine. Want a twist? Stir in up to 1 cup of extras like dried fruit or chocolate chips at this step.
05 -
Scoop the dough into even portions and place them on a tray lined with parchment paper. Keep around 2 inches of space between each.
06 -
Bake for 12 minutes in an oven preheated to 320°F (160°C) until they're just baked through.
07 -
Take the cookies out and let them cool on the tray for 5 minutes. Move them to a wire rack and while still warm, sprinkle heavily with powdered sugar. Let them cool completely before tucking them away.