Preheat oven to 180°C. Line two oven trays with baking paper.
For biscuits, cream butter for two minutes in an electric mixer with paddle attachment. Add icing sugar and custard powder and mix until combined. Sift the baking powder and flour together then add to the dough and mix well. Roll dough into 40g balls, place on a baking paper lined baking tray and press each ball with a fork to leave an indent.
The biscuits will be very soft as soon as you remove it from the oven. Let it cool and it will harden perfectly.
This biscuit is mildly sweet, if you are a sweet person then you could increase the icing sugar quantity to 100gms.
Recipe courtesy: Masterchef Australia