01 -
In a bowl, whisk the butter until it looks airy and fluffy, around 3 minutes.
02 -
Slowly add the sweetened condensed milk and beat for another couple of minutes till it all comes together smoothly.
03 -
Stir the flour and baking powder into the mix and beat gently until just combined.
04 -
Create even portions of dough with a scoop, spacing them about 2 inches apart on a lined tray.
05 -
Bake in a 320°F oven for 12 minutes or until they barely firm up.
06 -
Let cookies rest on the tray for 5 minutes before transferring them to a rack. Generously sprinkle powdered sugar over while they cool completely.