The cookie dough is made with sweetened condensed milk, and if you have never made sugar cookies with sweetened condensed milk, trust me on this one. It makes them have a delicious sweet milky taste, and a soft and chewy texture.
The cream cheese frosting on top is basically a Cream Cheese Russian Buttercream, with a bit of dulce de leche added. This frosting doesn't take any powdered sugar, which makes it have a super silky texture, and not be overly sweet.
This frosting takes butter, cream cheese, sweetened condensed milk, vanilla, and dulce de leche. You can leave the dulce de leche out and keep it just in the other part of the swirl. You can also add a pinch of cinnamon.