1️⃣ Cream the Butter:

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

2️⃣ Add Sweetened Condensed Milk:

Gradually mix in the sweetened condensed milk, beating for 2 minutes until fully combined.

If adding flavor extract, stir it in now.

3️⃣ Combine Dry Ingredients:

Scrape down the sides of the bowl and add the flour and baking powder. Mix until just incorporated.

If using mix-ins, gently fold them in now.

4️⃣ Shape the Cookies:

Use a cookie scoop or tablespoon to portion the dough into evenly sized mounds.

Roll each mound into a ball and place on a baking sheet lined with parchment paper, spacing about 2 inches apart.

5️⃣ Bake the Cookies:

Preheat the oven to 320°F (160°C). Bake the cookies for 12 minutes, or until the edges are set but the tops remain pale.

6️⃣ Cool on the Pan:

Remove the baking sheet from the oven and let the cookies cool on the pan for 5 minutes.

7️⃣ Dust with Sugar:

Transfer the cookies to a wire rack. Use a sifter to generously dust them with confectioners’ sugar while still slightly warm.

8️⃣ Cool Completely:

Allow the cookies to cool completely before storing them in an airtight container.