Line baking sheets with waxed paper or parchment paper, and sprinkle with flour.
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.
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.
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.
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.
Heat oil in a deep skillet to 375 degrees F (190 degrees C). The oil should be about 2 inches deep.
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.
You can double or triple recipe. They can be stored in airtight container or frozen until ready to serve. Sprinkle with powdered sugar just before serving.
We have determined the nutritional value of oil for frying based on a retention value of 10% after cooking. The exact amount will vary depending on cooking time and temperature, ingredient density, and the specific type of oil used.
Per Serving: 103 calories;2.9 g fat;
17 g carbohydrates;
2.1 g protein;
2 mg cholesterol;
24 mg sodium.