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 until lukewarm.
02 - In a large mixing bowl, whisk together the 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 tightly in plastic wrap, and refrigerate for 30 minutes to firm up.
05 - Preheat the oven to 350°F (180°C) using conventional heat.
06 - On a lightly floured surface, roll the dough out to about 3/16 inch (5 mm) thick. Cut out biscuits using a petit beurre cookie cutter or a knife.
07 - Place the biscuits on a baking sheet lined with parchment paper. Prick each biscuit several times with a fork for the traditional decorative pattern.
08 - Bake for 12 minutes until the edges are golden brown.
09 - Transfer the biscuits to a wire rack and let cool completely before serving.