Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a large bowl, cream together the softened butter and sugar until light and fluffy.
Mix in the vanilla extract.
In a separate bowl, whisk together the flour, baking powder, and salt.
Gradually add the dry ingredients to the butter mixture, alternating with the milk, until a soft dough forms.
Roll the dough into small balls, about 1 inch in diameter, and place them on the prepared baking sheet.
Using a fork, gently press down on each ball to create a washboard pattern.
Bake for 12-15 minutes, or until the edges are lightly golden.
Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.

Variations & Tips
For a touch of spice, add a teaspoon of ground cinnamon or nutmeg to the dough. You can also try adding a handful of chopped nuts, such as pecans or walnuts, for added texture. If you prefer a sweeter cookie, sprinkle a bit of sugar on top before baking. For a festive twist, dip half of each cookie in melted chocolate and let them set before serving.