Start by placing the softened butter in a mixing bowl, then beat it until it's light and creamy, about three minutes.

Next, add the sweetened condensed milk to the butter, mixing for another two minutes. If you want to add flavor (like vanilla or almond extract), do so at this stage but keep it under 2 teaspoons!

Scrape down the bowl's sides and give it another minute of mixing to ensure everything is well combined.

Now it's time to add the flour and baking powder. Mix these dry ingredients into the butter and milk blend until they come together. If you're adding in extras like chocolate chips or nuts, do that now but stick to a cup or less!

Use a cookie scoop to create mounds of dough on a parchment-lined baking sheet, leaving about two inches between each mound.

Bake these treats in a preheated oven at 320 degrees F for 12 minutes.

Once baked, let them cool on the pan for around five minutes, then carefully transfer them to a wire rack.

Finally, dust the warm cookies with plenty of powdered sugar for that delightful finish. Let them cool completely before you store them away—if they last that long!