01 - 
                Preheat the oven to 160°C. Line two baking sheets with parchment paper to prevent sticking.
              
              
              
                02 - 
                In a large mixing bowl, beat the softened butter with an electric mixer on medium speed until light and creamy, approximately 3 minutes.
              
              
              
                03 - 
                Add the sweetened condensed milk to the creamed butter. Beat for an additional 2 minutes, then scrape down the sides of the bowl and mix for 1–2 minutes more until smooth and combined.
              
              
              
                04 - 
                Add the all-purpose flour and baking powder to the wet ingredients. Mix on low speed just until the ingredients are incorporated. Avoid overmixing.
              
              
              
                05 - 
                Using a cookie scoop or small spoon, portion the dough onto the prepared baking sheets, spacing each ball 5 cm apart.
              
              
              
                06 - 
                Place the trays in the preheated oven and bake for 12 minutes, or until the cookies are just set but not golden.
              
              
              
                07 - 
                Allow the cookies to rest on the baking sheets for 5 minutes before transferring to wire racks. Once completely cool, generously dust with sifted confectioner’s sugar.