1Preheat oven to 350 degrees F (175 degrees C). Line 2 large baking sheets with parchment paper.
2Heat a skillet over medium heat. Cook and stir pine nuts in the hot skillet until toasted and fragrant, about 5 minutes.
3Beat white sugar and butter together in a large bowl using an electric mixer until smooth and creamy. Beat eggs, 1 at a time, into creamed butter mixture, beating well after each addition. Whisk flour and baking powder in a separate bowl; stir into creamed butter mixture until dough is just mixed. Fold pine nuts into dough.
4Spread corn flakes into a shallow baking dish. Form dough into balls, about 1 tablespoon per cookie; roll each in the corn flakes, pressing gently to coat. Arrange cookies, 1-inch apart, on the prepared baking sheets.
5Bake in the preheated oven until golden brown, about 23 minutes. Cool cookies on the baking sheets and dust with confectioners' sugar.
1 cup pine nuts
1 cup white sugar
11 tablespoons unsalted butter, at room temperature