Take a medium size bowl. Add wheat flour, powdered sugar, baking powder and salt to it
Add cold butter to it and mix well.
Add milk, little at a time and start mixing. Stop adding milk when everything comes together in the form of dough.
Divide dough in 2 parts. Roll it thin using a rolling pin.
Take a circular shaped cookie cutter and make circles on it.
Remove the extra dough from the sides so that only circular shaped biscuits remains.
Now take a toothpick and punch on all the biscuits. (This is optional, it's just to make it look like digestive biscuits from the market)
Transfer the biscuit on a baking tray. (Do not forget to align a parchment paper/butter paper on the sheet)
Bake it in a pre heated oven @ 160°C/ 320°F for 25 minutes.
Take it out when done. Remove it from the baking tray.
Eat or serve it with chai or coffee