01 -
In a standard mixing bowl, beat the softened butter with a mixer until it becomes light and creamy in texture, about three minutes.
02 -
Mix in the sweetened condensed milk with the creamed butter and beat for two additional minutes. If using any optional extract for flavoring (up to 2 teaspoons), add it at this stage.
03 -
Scrape down the sides of the bowl and continue beating for another minute to ensure everything is well combined.
04 -
Gradually incorporate the all-purpose flour and baking powder, beating until thoroughly combined. This is also the time to add any optional mix-ins like chocolate chips or cranberries (up to 1 cup) if desired.
05 -
Using a cookie scoop, portion the dough onto a parchment-lined baking sheet, leaving at least two inches of space between each cookie.
06 -
Bake in a preheated 320°F oven for exactly 12 minutes.
07 -
Let cookies cool on the baking sheet for five minutes, then transfer to a wire rack. Once completely cooled, dust with confectioner's sugar before storing.