Preheat the oven at 180 degree celsius and line the baking tray with parchment paper.
In a large bowl, combine all purpose flour, sugar and baking powder. Mix the dry ingredients well.
Add cold butter to the dry ingredients. Using your fingers incorporate the butter into the mixture until it resembles a like coarse crumbs.
Now add milk and vanilla extract and combine everything together.
Transfer the prepared dough into a piping bag fitted with a basketweave nozzle, as shown in the video.
Pipe equal length rows of dough onto the parchment paper. Place a cube of chocolate in the centre of the piped dough and use your fingers to carefully roll the dough around the chocolate, creating a small enclosed cookie.
Refrigerate the cookies for 15-20 minutes.
Bake the cookies for 20 minutes or until golden brown.
Recipe by Bake with Shivesh at https://bakewithshivesh.com/chocolate-filled-butter-cookies/