Take a mixing bowl add Butter, Maida and mix well like crumbling stage.

Now add condensed milk and knead a dough. Refrigerate for few minutes.

Take a small portion of the dough, and spread on your palm and place little Gulkand in it and pack it back perfectly without any open mouth. And dap in your palm little again to give cookie shape.

Then take out and let it cool down completely and then serve.