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 (1/2 in) thick and cut to shape of choice. Personally I use 2 different sized biscuit cutters.
4. Fry in hot oil (at approximately 180 degrees C) for 30 seconds, turn over and cook for a further 30 seconds untill golden brown.
5. Drain on kitchen paper until cool. Roll in sugar or decorate with icing as desired.