PREPARE THE OVEN: Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper to prevent sticking and promote even browning.

CREAM THE BUTTER AND SUGAR: Place the softened butter and granulated sugar in a large mixing bowl. Beat with a hand mixer on medium speed for 2–3 minutes until the mixture looks light in color and fluffy in texture. Scrape down the sides of the bowl to ensure even mixing.

ADD CONDENSED MILK AND VANILLA: Pour in the sweetened condensed milk and add the vanilla extract. Beat on medium speed until the mixture becomes smooth, creamy, and fully combined.

MIX THE DRY INGREDIENTS: In a separate bowl, whisk together the all-purpose flour, baking powder, and salt until evenly distributed.

COMBINE WET AND DRY INGREDIENTS: Gradually add the dry mixture to the butter mixture. Mix on low speed just until a soft dough forms. Stop mixing as soon as no dry streaks remain to keep the cookies tender.

SHAPE THE COOKIES: Scoop about 1 tablespoon of dough and roll it gently into a ball. Place each ball on the prepared baking sheet, spacing them about 2 inches apart. Lightly flatten each ball with your fingers or the back of a fork to create a slight indentation on top.

BAKE THE COOKIES: Bake for 10–12 minutes, until the edges turn lightly golden while the centers remain pale and soft. Avoid overbaking to maintain a tender texture.

COOL AND SET: Allow the cookies to cool on the baking sheet for 5 minutes to firm up. Transfer them to a wire rack and cool completely before serving or storing.