Take a medium bowl and add flour, baking powder and salt. Mix them well using a spoon. This step helps the cookies bake evenly and gives a soft texture.

In a large bowl, add softened butter and sugar. Beat them using a mixer until light and fluffy. This takes about 2 to 3 minutes and gives a creamy base.

Add one egg and vanilla extract to the butter mixture. Mix again until everything is smooth. This step adds flavor and helps bind the dough properly.

Slowly add the dry ingredients into the wet mixture. Mix gently until a soft dough forms. Do not overmix or the cookies may become hard.

Pour in milk and mix again. The dough should be soft but not sticky. If needed, chill the dough for 15 minutes for easier handling.

Preheat oven to 180°C (350°F). Roll the dough into small balls or flatten with a cutter. Place them on a lined baking tray with space between each cookie.

Bake in the preheated oven for 8 to 10 minutes. The edges should turn light golden. Do not overbake to keep cookies soft.

Remove cookies from the oven and let them cool on a rack. They will firm up slightly as they cool. Enjoy fresh or store for later.