Step 1
Line baking sheets with waxed paper or parchment paper and sprinkle with flour.
Step 2
Heat the milk just to the boiling point in a saucepan. Stir together the flour baking powder and sugar in a bowl until well combined then mix in the butter and gradually pour in the hot milk mixing between each addition until the mixture forms a stiff dough.
Step 3
Turn the dough out onto an oiled work surface and knead until the dough is cool and smooth about 5 minutes. Cut the dough into 4 equal-sized pieces then cut those pieces into 4 pieces making 16 pieces. Divide each of the 16 pieces in half to make 32 equal-sized pieces of dough. Cover the pieces with a cloth and let the dough rest for about 20 minutes.
Step 4
Working on a floured surface roll each piece of dough out into a thin circle about 8 inches in diameter. Place the circles onto the prepared baking sheets cover with a cloth and allow to rest for 30 minutes.
Step 5
Fold each circle in half then in half again. With a sharp knife or small cookie cutters snip and cut shapes out of the folded dough the way you make a paper snowflake. Carefully open the circle back up revealing the pattern. Stack the cut snowflakes between sheets of waxed paper on a flat surface.
Step 6
Heat oil in a deep skillet to 375 degrees F (190 degrees C). The oil should be about 2 inches deep.
Step 7
Carefully lay a snowflake into the hot oil keeping it flat. Allow it to fry until golden brown and crisp about 1 minute per side. Gently flip the snowflakes over with a tongs to prevent breakage. Drain the fried snowflakes on paper towels and sprinkle with confectioners' sugar.