Step 1

Whip the butter until it becomes light and creamy, which usually takes around 3 minutes.

Step 2

Blend in the sweetened condensed milk.

Step 3

Gradually incorporate the flour, and baking powder into the mixture ensuring they are well combined.

Step 4

Using a spoon or a scoop drop portions of dough onto a baking sheet lined with parchment paper. Leave two inches of space between each portion.

Step 5

Place the baking sheet in an oven preheated to 320°F. Bake for 12 minutes.

Step 6

Allow the cookies to cool for 5 minutes then sprinkle them with confectioners' sugar.

Step 7

Transfer the cookies to a wire rack. Let them cool completely. Enjoy!