Heat 2-3 inches worth of vegetable oil in a saucepan to 360°F.

While oil is heating, sift together the flour, baking powder, sugar, and salt in a large mixing bowl.

Transfer to a food processor, add the butter pats, and pulse 5 or 6 times until the mixture resembles fine crumbs.

Return the mixture to the bowl and add milk. Stir with a fork until fully combined.

Turn the dough out onto a well-floured surface and pat it down into a rough rectangle. Fold it over gently and pat it down again. Repeat this process 6-8 times, just until dough is barely no longer sticky.

Pinch off quarter-sized pieces of dough and drop in the oil. Fry until golden brown and then flip. Fry again until golden brown.

Turn out your beignets onto a plate lined with a paper towel to let the excess oil drain off.

Let cool slightly and then sift powdered sugar over your beignets. For best results, serve warm.