Firstly pre heat the oven at 180 degree celsius for 15 minutes and line a baking sheet in a baking tray and set it aside
Take a large mixing bowl and add butter to it and with balloon whisk or electric beater beat it till turns pale
Now add the powdered sugar
And beat it again for 2-3 minutes or until it turns fluffy
Now add the desiccated coconut
Through a fine sieve add the All purpose flour / maida, baking powder and salt and sieve it
Now slowly combine everything, do not over mix it will have crumble texture
Add 2 tbsp of milk
And form it to a dough( do not knead it), if requires add 1-2 tbsp of more milk i have added 3 tbsp of milk
Take a small ball size dough and form round ball and flatten it slightly in your palm similarly make all the cookies
Now take desiccated coconut in a small plate and roll the cookies on that
Now place it in the preheated oven and bake it for 15-20 minutes at 180 degree Celsius or till it turns light golden color on top
Take it out and allow it to cool completely
and serve it with tea or coffee