Soften the butter at room temperature.

Add the sugar to the softened butter and mix until creamy and smooth.

Gradually add milk to the butter-sugar mixture and combine until the consistency resembles mayonnaise.

If the mixture is too stiff, warm it in a hot water bath.

Sift together the white flour and cocoa powder (if using).

Sift the flour mixture into the wet ingredients.

Mix with a rubber spatula using a cutting motion until a stiff cream forms.

Place the dough in a pastry bag fitted with a 5 mm tip.

To make rose shapes, squeeze the dough from the center in a circular motion, layering to resemble flower petals.

Preheat oven to 170C (338 Fahrenheit).

Bake for 15-20 minutes, or until lightly golden.

Cool completely before serving.