Cream the softened butter in a large bowl until smooth
Gradually add in the milk, mixing until well combined
Sift in the flour and baking powder; mix to form a soft dough
Preheat oven to 350 degrees and line baking sheet with parchment
Scoop small amounts of dough, roll into balls & place on sheet
Bake for 10-12 minutes or until slightly golden
Let cookies cool slightly before dusting