Step 1

In a large mixing bowl, beat softened butter until smooth and creamy.

Step 2

Add sweetened condensed milk and powdered sugar and mix on medium speed until completely incorporated. Be sure to scrape the sides of the bowl a time or two as you go.

Step 3

Stir in flour, salt and baking powder until just mixed in. Do not over work. It will be a soft dough.

Step 4

Scoop with a small cookie scoop onto cookie sheets lined with parchment paper or silicone mats, leaving an inch or two between cookies. Chill for at least 1 hour. (If the dough is too sticky to work with, chill first then scoop. Then put back in the refrigerator for a little bit longer to avoid the cookies from spreading too much)

Step 5

Preheat oven to 325°F.

Step 6

Bake chilled cookie dough balls in preheated oven for 8-10 minutes. Cool for 5 minutes on the cookie sheet, then move to wire racks to cool completely.

Step 7

Store cookies in an air-tight container on the counter for up to a week or freeze for longer storage.