Preheat oven to 350 degrees.

Line baking sheet with parchment paper.

Cream butter and condensed milk until light and fluffy, scraping down sides as needed.

Add flour, baking powder and salt and mix just until combined.

With damp hands roll dough into 1-inch balls, lightly form into disks and press into sprinkles, place on a baking sheet and bake for 8-10 minutes.