Preheat oven to 350°F.
Line a baking sheet with parchment paper and set aside.
Add flour, confectioner’s sugar, salt, and butter in a medium bowl and work ingredients together using your fingers or a pastry blender. If dough is too sticky add a little more flour so that you can shape the soft dough into a disc.
Wrap dough disc in plastic wrap and refrigerate for 10 to 20 minutes.
Sprinkle some flour onto your work surface and roll dough 1/8-inch thick. Use a 2 1/2-inch round cookie cutter to cut out cookies.
Using a thin spatula, transfer rounds to your baking sheet. Bring dough scraps together and gently press into a ball. Flour your work surface, re-roll 1/8-inch thick and cut out more rounds.
Bake cookies until golden and firm, about 15 to 20 minutes.
Remove cookies and let them cool for 5 minutes before transferring them to a wire rack to cool completely.
Place dulce de leche in a small bowl and stir in cinnamon, cloves and nutmeg. Spread about 1 1/2 teaspoons of dulce de leche on flat side of a cookie and sandwich with flat side of a second cookie.
Place cookies on a platter and dust with powdered sugar. Serve.