Add baking powder, sugar, and salt to flour and mix.
Add cold butter and mix by crushing with your hands.
Add the cold milk and knead into a lump.
Place on parchment paper, cover with parchment paper and spread wide.
Add sugar to softened butter at room temperature, mix, and spread evenly over the dough. (Reserve some of the butter and sugar mixtures - to spread on the top of the scones)
Roll it up, press the top lightly, and let it rest in the refrigerator for about 2 hours.
Take out the dough and spread the butter and sugar mixture on top.
Cut into triangular shapes with a knife, place on an oven pan, and freeze in the freezer for about 20 minutes. (To prevent it from spreading too much)
Bake in a 190-degree oven for about 20 minutes. (Preheat 210 degrees)