Heat oven to 375°F. In small bowl, mix flour, baking powder and milk powder ; set aside.

In large bowl, beat softened butter and icing sugars with electric mixer on medium speed, or mix with spoon about 1 minute or until fluffy, scraping side of bowl occasionally.

Beat in milk and add vanilla essence. Stir in flour mixture just until blended (dough will be stiff). Stir in chocolate chips and nuts as required.

Onto ungreased cookie sheets, Scoop dough, each by 2 inches apart.

Bake 8 to 10 minutes or until light brown (centers will be soft). Cool 2 minutes; remove from cookie sheet to cooling rack. Cool completely, about 30 minutes. Store covered in airtight container.