In a mixing bowl add powdered sugar and butter at room temperature then beat it for until the butter becomes fluffy and slightly change the colour

Then add salt and baking powder mix it then slow add the flour and mix it then add milk and make semi soft dough

Now wrap the dough and keep it in the refrigerator for about 15 minutes then take out from the refrigerator dust it with flour then using a rolling pin roll it then cut it using cookie cutter

Put it in the greased tray and baked it in the preheated oven at 320 degree Fahrenheit for 20 minutes once done cool it down completely then ready to serve..