1. In a bowl, mix together 150g all-purpose flour, 50g powdered sugar, and 50g brown sugar.

2. Add 1 tsp baking powder and mix well.

3. Add 100ml 1% milk and 50g cocoa powder, and knead into a dough.

4. Wrap the dough in plastic wrap and let it rest in the refrigerator for 30 minutes.

5. Remove the dough from the refrigerator and shape it into small balls.

6. Place the balls on a baking sheet lined with parchment paper and gently flatten them.

7. Bake in a preheated oven at 180°C for 10-12 minutes.

8. Allow the cookies to cool and enjoy!