01 - In a saucepan over low heat, combine the unsalted butter, whole milk, granulated sugar, and a pinch of salt. Stir gently until the butter is completely melted and the mixture is smooth. Remove from heat and let cool until lukewarm.
02 - In a large mixing bowl, whisk together the all-purpose flour and baking powder until evenly distributed.
03 - Pour the lukewarm butter mixture into the flour mixture. Stir with a wooden spoon until the ingredients come together, then knead by hand until a smooth, homogeneous dough forms.
04 - Shape the dough into a ball, wrap it tightly in plastic wrap, and refrigerate for 30 minutes to firm up.
05 - Preheat the oven to 350°F using conventional heat. Line a baking sheet with parchment paper.
06 - On a lightly floured surface, roll the chilled dough out to about 1/5 inch (5 mm) thickness. Cut out biscuits using a traditional petit beurre cookie cutter or a small knife.
07 - Transfer the cut biscuits onto the prepared baking sheet. Prick each biscuit several times with a fork for a classic decorative pattern.
08 - Bake for 12 minutes or until the edges turn a light golden brown. Do not overbake to maintain a tender texture.
09 - Let the biscuits cool on a wire rack completely before serving. Store in an airtight container for up to one week.