Preheat the Oven:

• Preheat your oven to 350°F (175°C).

• Line a baking sheet with parchment paper or a silicone baking mat.

Make the Cookie Dough:

• In a large mixing bowl, beat the softened butter and powdered sugar together until smooth and creamy.

• Add the sweetened condensed milk and vanilla extract, mixing until well combined.

• Gradually add the flour and salt, mixing until just combined.

• Fold in the chopped nuts, if using.

Shape the Cookies:

• Scoop tablespoon-sized portions of dough and roll them into balls.

• Place the dough balls onto the prepared baking sheet, spacing them about 1 inch apart.

Bake the Cookies:

• Bake for 12-14 minutes, or until the edges of the cookies are slightly golden.

• Remove from the oven and let them cool on the baking sheet for a few minutes.

Coat the Cookies:

• While the cookies are still warm, roll them in powdered sugar until fully coated.

• Allow the cookies to cool completely on a wire rack.

Serve and Enjoy:

• Once cooled, roll the cookies in powdered sugar one more time for an extra snowy effect.

• Enjoy these sweet, melt-in-your-mouth cookies with a rich, buttery flavor!