Preheat the oven to 350 degrees F.

Line a baking sheet with parchment paper. Set aside.

Using a stand mixer with the whisk attachment, cream the butter until fluffy.

Then add the sweetened condensed milk and vanilla extract. Mix until creamy. Make sure to scrape the sides of the bowl a few times.

In a separate bowl whisk together the flour, baking powder and salt.

Switch the attachment on the mixer to the paddle attachment.

Add the dry ingredients to the wet ingredients and combine. The mixture will come together almost in a ball.

Roll the cookie dough into 1 inch balls. Make sure the balls are as smooth as possible to help prevent too much cracking.

Use a fork to gently press them down.

If you are adding them, shake a few sprinkles on the top of the cookies, making sure they lie in the fork indents.

Bake for 8 minutes. The bottom edges of the cookies should be slightly golden brown when they are done.

Transfer cookies to a wire rack to cool.