1. Cream the Butter: In a mixing bowl, beat the softened butter until light and fluffy, about 3 minutes.

2. Add Sweetened Condensed Milk: Gradually mix in the sweetened condensed milk, beating for 2 minutes until fully combined.

3. Scrape and Mix: Scrape down the sides of the bowl and beat the mixture for another 1-2 minutes to ensure smooth consistency.

4. Combine Dry Ingredients: Add the flour and baking powder to the butter mixture. Beat until just incorporated.

5. Shape the Cookies: Using a cookie scoop, portion the dough into mounds. Place on a baking sheet lined with parchment paper, 2 inches apart.

6. Bake: Preheat the oven to 320°F (160°C) and bake for 12 minutes.

7. Cool on the Pan: Remove from the oven and let the cookies cool on the pan for 5 minutes.

8. Transfer and Dust: Transfer to a wire rack and dust with confectioners’ sugar.

9. Cool Completely: Allow to cool completely before storing.