Creating delicious condensed milk cookies is made simple with these easy instructions:

1. Preheat Your Oven: Begin by preheating your oven to 350°F (175°C). This ensures the cookies bake evenly.

2. Prepare Baking Sheets: Line two baking sheets with parchment paper or silicone baking mats to prevent sticking.

3. Cream Butter and Sugar: In a mixing bowl, combine the softened butter and granulated sugar. Beat them together until the mixture is creamy and light in color.

4. Add Condensed Milk and Vanilla: Next, incorporate the sweetened condensed milk and vanilla extract. Mix until well combined.

5. Combine Dry Ingredients: In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.

6. Mix Together: Gradually add the dry ingredient mixture into the wet ingredients. Stir until just combined, being careful not to overmix.

7. Incorporate Optional Add-ins: If desired, fold in chocolate chips or nuts to give the cookies an extra layer of flavor.

8. Scoop the Dough: Using a tablespoon or cookie scoop, drop spoonfuls of dough onto the prepared baking sheets, leaving space for spreading.

9. Bake the Cookies: Place the baking sheets in the preheated oven and bake for 10-12 minutes, or until the edges turn golden brown.

10. Cool Down: Remove the cookies from the oven and allow them to cool on the baking sheets for about 5 minutes. Then, transfer them to a wire rack to cool completely.

Following these steps will guide you to perfectly baked condensed milk cookies that are sure to impress!