Preheat your oven to 350 F / 180 C and line your baking tray with parchment paper and keep aside.

In a medium bowl, sift the dry ingredients - flour, baking soda, and salt together, mix, and keep aside.

Add in the butter, and both sugar, and beat it at medium speed using an electric hand mixer, scraping down the sides for at least 2-3 min or until the mixture is lump free.

Add milk and vanilla extract to this mixture and mix well.

Now, add the flour mixture to the butter mixture and mix gently to combine.

Cover the mixture and refrigerate for at least 2 hours.

Once the dough has been chilled, remove it from the refrigerator and allow it to slightly soften at room temp. Take about 1 tbsp of dough and make a round ball using your palms, flatten it a bit, and place it on the prepared baking tray. Attach 2 small balls for the ears and one ball for the nose.

Refrigerate the shaped dough for 20-30 mins, this ensures that the cookies hold shape while baking (Do not skip this step).

Bake the cookies for 15-18 mins in the preheated oven until they turn a little golden.

Let the cookies cool for a few minutes in the baking tray before transferring them to a wire rack to cool completely.

Fill the melted chocolate in the piping bag and cut off the corner a little bit and decorate.

Serve and enjoy!