1. Heat the oven to 350° F. Lightly coat a large baking tray with butter and dust with all-purpose flour and set aside.
2. Sift the flour, baking powder, and milk powder in a mixing bowl.
3. Beat the butter and sugar in a separate bowl till it is light and fluffy.
4. Fold in the flour mixture into this and whisk again, in the same direction until it is smooth.
5. Finally add the almond or vanilla essence.
6. Remember, this will not be as liquid as your cake dough.
7. Cookie dough is supposed to be firmer so that it can easily form shapes.
8. Now take some oil and grease your palms.
9. Divide the dough into 12 equal portions, then flatten the dough and form a circular shape with your palms.
10. Keep pressing the edges to form a smooth cookie.
11. Alternately, you can use a cookie cutter or mould if you are more comfortable with it.
12. Pinch a small almond in the center of the cookie, and add the almond or peanut into it.
13. Make all the Nankhatais in this way and arrange on the baking tray, at least 1-2 inches apart.
14. Bake them for 10-15 mins, or until done.
15. Do not over-bake as that would make them hard and burnt!
16. Remove from the oven, let them cool down to room temperature, and then store them in an air-tight container.
17. You can even refrigerate them for a longer period.
18. Just warm them in the microwave for 10 secs before serving.

Courtesy: http://funnfud.blogspot.com/