Melt ingredients in A and set aside.
Combine all dry ingredients in B and add in melted butter and ghee (A). Mix ingredients well to form a soft dough. Scoop 1/2 a tablespoon of the dough and roll it into a smooth ball. Place these balls on a baking tray lined with parchment paper.
Preheat oven to 160C. Bake cookies for 10 minutes or until the bottoms are lightly browned. Remove from the oven and leave cookies to cool on baking trays before transferring them to a cooling rack. Hot cookies are very soft but they will firm up once cool.
Next, roll completely cool cookies in milk powder and icing sugar mixture. Store in an airtight container. Store with or with out milk-sugar coating.
