In a mixing bowl, beat the softened butter until light and creamy, about three minutes.

Pour in the sweetened condensed milk and beat for two minutes. If using any extract for flavor, add it now, but not more than 2 teaspoons.

Scrape down the sides of the bowl and beat for another minute or two.

Add the flour and baking powder. Beat until well combined. If adding extras like chocolate chips, cranberries, or candies, do so now, but not more than 1 cup.

Use a cookie scoop to place mounds of dough onto a parchment-lined baking sheet, leaving at least two inches between each.

Bake at 320°F for 12 minutes.

Let the cookies cool on the pan for five minutes before transferring them to a wire rack.

Dust the cookies generously with confectioner's sugar using a sifter. Allow them to cool completely before storing.