Preheat the oven to 350 degrees F.
Spread the cashews on a baking tray and bake for 8-9 minutes or till the cashews are lightly toasted.
Take the tray out and let the cashews cool. Then grind them coarsely.
In a mixing bowl, add all-purpose flour, the ground cashews, and baking powder.
Then add butter, condensed milk, and vanilla extract.
Mix until a soft dough-like consistency is achieved. Do not knead as we do for roti dough or bread dough. Just gather the mixture to form a cookie dough.
Divide the dough into medium size balls. Flatten each ball lightly with your fingers, then press lightly using a cookie stamp.
Place these cookies on a baking tray. Bake for 12-13 minutes. Keep checking your oven, once you start to see the cookies brown around the edges, they're done.
Remove from the oven and cool for 2-3 minutes. They will be very soft when warm but will firm up after cooling. Then place them over a rack to cool completely.
Store in a cookie container and enjoy them!