Prepare the dough: In a large mixing bowl, add butter and desi khand (any natural essence can be added at this point to add flavor). Mix well until everything is thoroughly combined.
Add the oat flour, whole wheat flour, baking powder, and salt. Mix gently to combine.
Gradually add the milk, one tablespoon at a time, and knead until you get a soft, manageable dough. You may not need all the milk.
Cover the dough and refrigerate it for 1–2 hours.
Once chilled, take small portions of the dough and roll them into balls. Flatten each ball into a small circle.
Using a chopstick or your finger, make a small hole in the centre to give the cookies a donut shape.
Preheat the oven to 180°C. Arrange the cookies on a lined baking tray and bake for 12–15 minutes, or until the edges turn slightly golden brown. Baking time may vary depending on the thickness of the cookies.
Allow the cookies to cool completely before decorating.