**Prepare the Dulce de Leche Filling:**
- Submerge a sealed can of sweetened condensed milk in water and simmer for 2–3 hours. Let it cool completely before use.
**Make the Cookie Dough:**
- In a mixing bowl, cream the butter and powdered sugar until fluffy.
- Sift in the flour, baking powder, and salt. Mix until a smooth dough forms.
- Chill the dough for 30 minutes.
**Shape the Cookies:**
- Preheat the oven to 320°F (160°C).
- Lightly flour the walnut cookie mold. Press small portions of dough into each cavity, ensuring even thickness.
- Bake for 10–12 minutes or until golden. Let cool in the mold for 5 minutes before transferring to a wire rack.
**Fill the Cookies:**
- Once the cookie shells are completely cool, pipe or spoon the dulce de leche filling into one half of each shell.
- Gently press the matching shell halves together to form a complete walnut shape.
**Optional Decoration:**
- Dust with powdered sugar, drizzle with melted chocolate, or sprinkle with chopped nuts for a decorative touch.
**Storage:**
- Store in an airtight container at room temperature for up to 2 weeks. For longer storage, freeze in a freezer-safe container for up to 2 months.