Heat cooking oil at medium heat in a deep skillet.
In a mixing bowl, combine flour, baking powder, salt and butter.
Rub the butter into the flour mixture, then add the milk OR water until it dissolved and a dough form is made.
Divide the dough base on the size dumplings you would like to make. You can do them flat like mine or do them round like a ball.
Add dumplings to the frying pot until they are golden brown on all sides. After frying place them on a plate lined with paper towel so that the oil drains onto it.