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Cream the softened butter in a large mixing bowl until smooth.
Gradually add in the sweetened condensed milk, mixing until well combined.
Sift in the flour and baking powder, then mix to form a soft dough.
Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
Scoop small amounts of dough, roll into balls, and place on the baking sheet.
Bake for 10-12 minutes or until slightly golden.
Let the cookies cool slightly before dusting with confectioner’s sugar.