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Preheat the oven to 350°F (175°C). Line baking sheets with parchment.
Cream together the butter and sugar until smooth.
Beat the eggs well, then beat them into the butter and sugar until combined.
Beat in the milk and vanilla until combined.
In a separate bowl, whisk together the flour, baking powder, and salt if you’re using it.
Add about half of the dry ingredients to the wet and mix by hand just until the flour is incorporated, then add the remaining dry ingredients and mix until combined.
Roll the dough out thin or form into balls and place on the baking sheet.
Bake the cookies for about 10 to 12 minutes, or until they begin to brown around the edges.
Take them out and immediately sprinkle them with sugar while they’re still hot.
Let them cool, then serve them forth.