Mix all the wet ingredients (butter, milk and vanilla essence).

Now addd powdered sugar to the wet ingredients and mix well.

In a mixing bowl, add dry ingredients (maida, baking powder and salt).

Mix all the dry and wet ingredients.

Make a smooth dough. If the dough is lose, keep it in refrigerator for sometime.

Line the baking sheet with a baking paper. Preheat oven at 350F.

Make small balls and arrange them on baking sheet.

Bake at 350F for 15 minutes.

Cool and store eggless sugar cookies in airtight container.