Line baking trays with waxed paper or baking paper and sprinkle with flour.
Heat the milk just to the boiling point in a saucepan. Stir together the flour, baking powder and sugar in a bowl until well combined, then mix in the butter and gradually pour in the hot milk, mixing between each addition until the mixture forms a stiff dough.
Turn the dough out onto an oiled work surface, and knead until the dough is cool and smooth, about 5 minutes. Cut the dough into 4 equal-sized pieces, then cut those pieces into 4 pieces, making 16 pieces. Divide each of the 16 pieces in half to make 32 equal-sized pieces of dough. Cover the pieces with a cloth, and let the dough rest for about 20 minutes.
Working on a floured surface, roll each piece of dough out into a thin circle about 20cm in diameter. Place the circles onto the prepared baking trays, cover with a cloth and allow to rest for 30 minutes.
Fold each circle in half, then in half again. With a sharp knife or small biscuit cutters, snip and cut shapes out of the folded dough the way you make a paper snowflake. Carefully open the circle back up, revealing the pattern. Stack the cut snowflakes between sheets of waxed paper on a flat surface.
Heat oil in a deep frypan to 190 degrees C. The oil should be about 5cm deep.
Carefully lay a snowflake into the hot oil, keeping it flat. Allow it to fry until golden brown and crisp, about 1 minute per side. Gently flip the snowflakes over with a tongs to prevent breakage. Drain the fried snowflakes on paper towels, and sprinkle with icing sugar.