Add butter and sugar in a bowl.
Whisk them till the butter turns creamy. You can use wire whisk or even a spoon to whisk but it's time taking. Use electric beater if having it.
Put a sieve on bowl and add flour, baking soda, baking powder and salt.
Sift the ingredients into the bowl.
Add cumin seeds.
Using a spetula mix everything well.
When everything is incorporated, bring all of them together with your hands to make a dough without kneading. Use milk if feels that mix is not turning into dough.
Place the dough on a clean surface and roll it with the help of rolling pin. Grease the surface and rolling pin with oil or butter if dough is sticking.
Remove the odd edges with knife or pizza cutter.
Cut the flattened dough into small pieces as shown in picture below.
Arrange them on a baking tray lined with greased butter paper.
Place just a pinch of cumin seeds on all the cookies dough and gently press them.
Put the tray in refrigerator for 30 minutes.
Preheat the oven @180℃ for 10 minutes.
Place the tray in the middle rack of oven with both the rods on for 20 minutes or until they turn slightly golden.
Immediately switch off the oven and bring the cookies out.
Let them turn completely cool.
Jeera cookies are ready. Enjoy.