Sieve the flour and baking powder twice. Cream the fat and sugar, add milk and essence. Finally, add the flour and custard powder mixture and make a soft dough. Make balls and press it on the center, place half of the cashew nut in the center of biscuit, lightly press the nut. Flatten the ball slightly and place all the biscuits in the greased baking tray then bake at 190° C for 30 minutes.