Preheat the oven and prepare your baking sheets with parchment paper to prevent sticking.

Cream the softened butter in a large bowl using an electric mixer until it is light, pale, and fluffy.

Pour in the sweetened condensed milk and continue to beat the mixture until it is completely smooth and combined.

Gradually add the flour and baking powder, mixing on low speed just until the dough forms and no dry streaks remain.

Scoop small portions of dough and roll them into smooth balls between your palms.

Place the dough balls on the prepared trays and bake until the bottoms are barely golden and the tops are set.

Let the cookies cool slightly on the pan before moving them to a wire rack to finish cooling.

Dust the warm cookies generously with powdered sugar through a sieve to create the signature snowball look.