Begin by placing your softened butter in a large mixing bowl. Beat it with an electric mixer on medium speed for about 3 minutes, until light and fluffy.

Gradually add the sweetened condensed milk to the creamed butter, mixing on low speed for about 2 minutes until smooth.

In a separate bowl, whisk together the all-purpose flour and baking powder, then gradually mix this into the creamy base until just incorporated.

Using a cookie scoop or your hands, portion out the dough into mounds, about 1 inch in diameter, and place them on a parchment-lined baking sheet.

Refrigerate the shaped snowballs for about 15 minutes, then transfer them to a wire rack to cool completely. Dust with confectioners' sugar before serving.