Line a large rimmed baking sheet with parchment paper and preheat oven to 350°F.

In a medium bowl, combine the flour, salt and baking powder. Once combined, sift the flour through a sieve.

Beat the butter and sugar until creamy, add the milk and vanilla and mix until incorporated.

Add the flour mixture and with a dough hook (or by hand) mix until incorporated.

Divide the dough into two equal parts. Flour surface and rolling pin and roll the dough out until it’s about ¼ of an inch in thickness.

Take a cookie cutter that’s two and a half inches in diameter and make about 18-20 cookies per part. (Pro tip: You’ll get less than 20 but then you’ll remove the rounds and make few more cookies with leftover dough.)

Repeat with second disk then cut make a hole in the center, we just used the end of a piping tip.

Transfer the cookie rounds onto your lined baking sheet and bake 11-13 minutes, or until golden in color.

Cool cookies completely and take the whole disks and add about 1 ½ teaspoons of the dulce de leche and spread it evenly. Top with the disks that have a whole in the center. Repeat with remaining cookies and dust with powdered sugar.

Serve and Enjoy, Friends.