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Step 1
Add the softened butter to a mixing bowl and beat until light and creamy – about three minutes.
Step 2
Next, pour in the sweetened condensed milk and beat into the butter for two minutes. (If adding an extract for flavouring, add it now, but do not add more than 2 teaspoons!)
Step 3
Scrape down the sides of the bowl and beat again for another minute or two.
Step 4
Finally, add the flour and baking powder. Beat into the butter and milk mixture until mixed through. (If adding anything like chocolate chips, cranberries, or chocolate candies, do so now, but do not add more than 1 cup!)
Step 5
Using a cookie scoop, portion the dough into mounds onto a parchment paper lined baking sheet. Be sure to leave at least two inches between each mound of cookie dough.
Step 6
Bake for 12 minutes at 320 degrees F.
Step 7
Remove from the oven and leave the cool slightly on the pan for five minutes.
Step 8
Finally, remove from the baking sheet and transfer to a wire cooling rack. Use a sifter to liberally dust the cookies with the confectioner’s sugar. Allow cookies to fully cool before storing.