Line 2 cookie sheets with parchment paper and set aside.
In a medium bowl, combine the flour, baking powder, espresso powder, cocoa powder, and salt. Whisk until combined.
In a stand mixer fitted with a paddle attachment over medium/high speed, cream butter and sugar until light and fluffy, about 2 minutes. Add the sweetened condensed milk in a stream followed by the vanilla extract. Mix on high speed for about until completely combined, about 2-3 minutes. Stop and scrape the mixer to incorporate ingredients.
Reduce the mixer speed to low. Add the flour mixture in 2 batches and mix over low speed until ingredients are combined, about 15-20 seconds. Cover the bowl with plastic wrap and chill the dough in the refrigerator for 30 minutes to an hour. As the dough chills, preheat your over to 350° Fahrenheit.
Once your dough is chilled, remove it from the fridge and with a small or medium cookie scoop, drop spoonfuls of dough about 2 inches apart on the cookie sheet. These cookies will spread, so be sure to leave enough space; otherwise you’ll end up with one giant cookie situation.
Bake the cookies for about 11 minutes, rotating the pan midway through. Bake until lightly browned and the tops appear crackled. Allow to cool on the cookie sheet for about 3 minutes, then transfer to a wire rack to cool completely. Drizzle with melted dulce de leche. A little or a lot, your choice.
Adapted from
Savory Simple