Preheat your oven to 350°F (175°C) for perfect baking.

Line your baking sheet with parchment paper for easy cleanup.

In a medium bowl, mix the condensed milk and softened unsalted butter together until smooth and creamy.

In a separate bowl, sift together the all-purpose flour to eliminate lumps and promote even mixing.

Gradually add the sifted flour to the butter and condensed milk mixture, stirring slowly until a dough begins to form.

Using a spoon, scoop out tablespoon-sized balls of dough and place them on the prepared baking sheet, leaving space between each cookie.

Bake in the preheated oven for 10-12 minutes, or until the edges are golden but the centers are still soft.

Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack.

Once completely cooled, gather your family around for a cookie-tasting session.

Pair with a glass of cold milk or a warm cup of tea, and dust with powdered sugar if desired.

Store in an airtight container to maintain freshness.