Preheat the oven to 175C
Line a baking tray with parchment paper or grease it with oil or butter
Cream butter and sugar together in a bowl till the mixture is soft and fluffy
Add the milk powder and mix to combine
Add the flour and baking powder and mix well to form a smooth dough. If the dough is dry add milk, 1 tsp at a time.
Roll out the dough on a greased surface to 1/4" or thicker (depending on if you want the cookies crisp or soft).
Use your favourite cookie cutter and cut the dough into as many cookies and transfer them to the baking tray. Re-roll the balance dough scraps and cut them into cookies till the entire dough is cut into cookie shapes
Transfer the baking tray to the oven and bake for 8-10 minutes till the sides are light brown
Cool the cookies on the tray for 10 minutes and then on a wire rack till they are completely cool
Melt the chocolate and butter completely in the microwave oven or by double boiler method.
Once the cookies are cooled and the melted chocolate is warm, dip the cookies in the chocolate and set them on a wire rack.
Once the chocolate sets the cookies can be eaten or stored or gifted