Creating these delicious condensed milk cookies is easy, especially when you follow these clear steps:

1. Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
2. Cream the Butter: In a large bowl, beat the softened butter until creamy and smooth.
3. Add Condensed Milk: Mix in the sweetened condensed milk and vanilla extract until fully combined.
4. Combine Dry Ingredients: In a separate bowl, whisk together the flour, baking powder, and salt.
5. Mix Together: Gradually add the dry ingredients to the wet mixture, stirring until a dough forms.
6. Add Optional Ingredients: If desired, fold in chocolate chips or nuts to the dough.
7. Scoop the Dough: Using a spoon or cookie scoop, drop rounded tablespoons of dough onto the prepared baking sheet, spacing them about 2 inches apart.
8. Bake: Place in the preheated oven and bake for 10-12 minutes, or until the edges are lightly golden.
9. Cool: Remove cookies from the oven and allow them to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

Following these steps will guide you in creating these incredible cookies with ease!