In a large bowl mix the flour with the baking powder.
2 cups flour, 3 teaspoon baking powder
In another bowl combine the butter with the sweet condensed milk. You can use a mixer for this step. Make sure the butter is soft so you can mix it easier.
1 cup butter, ½ cup sweet condensed milk
When the butter and the milk are creamed together, add the flour mixture and continue mixing until you get a firm dough.
Shape small balls from the dough with your hands and place them in a previously prepared baking pan. Repeat the same procedure until you create all the balls and no dough is left.
Bake the cookies at 350°F (180°C) for 10-15 minutes. When they start to brown, remove them out of the oven.