In a medium sized bowl, add flour, salt, and baking powder and whisk together. Set aside.
In a medium-large bowl or the bowl of your stand mixer with paddle attached, add butter and cream cheese and mix together until creamy and combined.
Add sugar and cream together ingredients until light and fluffy.
Mix your egg and vanilla into the batter, beating for 1-2 minutes.
Add your dry ingredients and mix with a rubber spatula until dough comes together.
Line a baking sheet with parchment paper and scoop dough using a 2 tbsp scoop. Scoop dough all the dough and cover the sheet and chill for at least one hour.
Preheat your oven to 325°F
After the dough has chilled and you are ready to bake, roll them into a ball shape then flatten them (slightly) into a disk like shape.
Bake your cookies on a parchment lined baking sheet, leaving a few inches between. Cookies will spread but not dramatically. Bake for about 14 minutes, the bottom edge of the cookie will just be starting to lightly brown.
Remove from oven and carefully transfer cookies to a cooling rack.
Once cookies have completely cooled, mix together your melted butter, powdered sugar, vanilla, salt and evaporated milk.
Dip the top of each cookie into the glaze and allow the cookies to sit while the glaze sets.
Store cookies in an airtight container for 3-5 days. Enjoy!