Combine flour, baking powder and salt in bowl.
Cut in butter and cream cheese until mixture is crumbly. Make well in center, pour in milk. Stir just dough clings together. Knead gently 4 or 5 stokes on lightly floured surface.
Roll to ½ inch thickness. Cut with cookie cutter.
place on baking sheet. Bake at 200℃ for 10-12 minutes or until golden brown.