Preheat oven to 300F and line two cookie sheets with parchment paper. Set aside.

In a bowl of a standing mixer, mix the butter, egg yolks, sugar, and milk.

In a separate bowl sift the flour and baking powder. Slowly add it to the egg mixture and mix just to combine.

Place the dough on a floured surface and divide it into two parts. Allow the dough to rest while you make the meringue.

To make the meringue, place the egg whites in a bowl of a standing mixer and using the whisk attachment. Whisk on high for about 1 minute. Slowly add the sugar in 2-3 parts and keep whisking until strong meringue forms (about 5-7 minutes.).

Roll each dough piece into 12" x 8" rectangle and spread half the meringue on top, leaving 1/4 inch of bare dough on the top and bottom of the dough.

Using a sharp knife, cut the dough into 12 equal stripes.

Roll each strip from one end to the next. Gently life the rolled cookie and place on the lined cookies sheet.

Preheat the oven to 300F and bake for about 20-25 minutes or until the cookies get a golden color.