01 - In a saucepan over low heat, melt the butter with the milk, sugar, and a pinch of salt. Stir until the butter is completely melted. Let the mixture cool to lukewarm.
02 - In a large mixing bowl, whisk together the all-purpose flour and baking powder until evenly distributed.
03 - Pour the lukewarm butter mixture into the flour. Stir with a wooden spoon, then knead by hand until a smooth, homogeneous dough forms.
04 - Shape the dough into a ball, wrap it tightly in plastic wrap, and refrigerate for 30 minutes to firm up.
05 - Preheat the oven to 350°F using conventional bake setting.
06 - On a lightly floured surface, roll the dough out to 1/5 inch thickness. Cut out biscuits using a petit beurre cookie cutter or a sharp knife.
07 - Arrange the biscuits on a baking sheet lined with parchment paper. Prick each biscuit decoratively with a fork.
08 - Bake for 12 minutes or until the edges turn a light golden brown.
09 - Transfer the biscuits to a wire cooling rack and let them cool completely before serving.