01 - In a saucepan, combine the butter, milk, sugar, and a pinch of salt. Heat over low, stirring until the butter has fully melted and the mixture is smooth. Remove from heat and let cool until 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 until a shaggy dough forms, then knead by hand until smooth and homogeneous.
04 - Shape the dough into a ball, wrap tightly in plastic wrap, and refrigerate for 30 minutes to firm up.
05 - Preheat the oven to 350°F (180°C) using conventional bake setting.
06 - On a lightly floured surface, roll the dough out to about 1/5 inch (5 mm) thick. Cut into shapes using a traditional petit beurre cutter or a sharp knife.
07 - Arrange the cut biscuits on a baking sheet lined with parchment paper. Prick each biscuit several times with a fork for the classic decorative pattern.
08 - Bake for 12 minutes, or until the edges are lightly golden brown.
09 - Transfer the biscuits to a wire rack and let cool completely before serving or storing.