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Mix together whole wheat flour and baking powder.
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Add cold butter cut into small pieces so that it's easier to mix them with the flour.
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With your fingertips mix the butter with the flour. You have to do this step a bit quickly otherwise the warmth of your hand might melt the butter.
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Once the butter is mixed with the flour, you will get a breadcrumb like texture.
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Now add sugar, vanilla essence and with the help of cold milk, 1 tbsp at a time, bring the dough together. Don't knead the dough, just bring it together.
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Cover with a cling wrap and keep in the fridge for 30 minutes or more. It can also be frozen in the deep freezer for a month or so.
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Pre heat the oven at 180 degree C for 10 minutes. Take the dough out of the fridge and with the help of some dry flour, roll it out.
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You can bring the edges together if they tear in between. Roll to a medium thickness (1/4 inch approximately). With the help of a cookie cutter, cut into desired shapes.
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Bake the cookies in a baking tray for 20 to 25 minutes or until light golden brown.