Leave butter at room temperature for at least 30 minutes until softened. Mix softened butter with sugar until well combined.

Add milk to the butter-sugar mixture and mix well. Sift in the flour and gently fold using a cutting motion.

Transfer the dough into a piping bag fitted with a star tip. If you don’t have a piping bag, shape the dough manually as desired.

Pipe the dough into circular shapes on a baking tray. Adjust the size based on preference; smaller cookies yield more pieces.

Bake in a preheated oven at 170°C (340°F) for about 20 minutes or until golden brown.