1. Sieve flour and baking powder into a bowl and rub in butter. Mix in the sugar.
2. Beat egg and milk together. Make a well in flour mixture, then and pour in the egg mixture. Mix together to form a soft dough.
3.Roll out dough on a well floured surface to about 1cm thick and cut to shape of choice.
4. Fry in hot oil for 30 seconds.
5. Drain on kitchen paper until cool. Roll in sugar or decorate with icing as desired.