Preheat a oven to warm or 170°F. Set a wire rack over a baking sheet. Set aside.
In a large mixing bowl, sift together the flour, sugar, baking powder and salt.
Using a pastry cutter or your fingers, blend in the cold butter.
Stir in the warm milk until the dough comes together. Cover and set aside to rest for 15 minutes. Dough will still be slightly sticky.
Using a shallow skillet, heat approximately 1-inch of vegetable oil to 350°F. Use a deep fry thermometer to make sure your heat is stable.
Spray a tablespoon with cooking spray and scoop out a heaping tablespoon to form a loose ball. Drop into the hot oil, cooking for about 1 minute and turning halfway until golden brown. Continue to work until all is fried, approximately 24 balls. Balls will be golden brown and slightly puffed.
Remove to a wire rack over a baking sheet and place into a warm oven until ready to serve.
When ready to serve, dust with powdered sugar.
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