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1.Preheat oven to 180°C/350°F. Line two oven trays with baking paper.
2.Beat butter and sugar in a small bowl with an electric mixer until pale and creamy. Add eggs, one at a time, beating well after each addition. Add essence and seeds; stir until combined. Add sifted flour and milk, in two batches, stirring to combine.
3.Using floured hands, roll 1 tablespoonful of mixture into a 25cm (10-inch) length, 1cm (½-inch) thick. Fold length in half and twist together to create a rope. Join ends together to create a wreath shape. Place on trays. Repeat with remaining dough.
4.Bake for 18 minutes or until biscuits are a light golden colour and cooked through. Cool on trays.
5.Make icing just before you need it. Sift icing sugar into a large bowl. Add milk and essence; stir until a smooth and of a slightly runny consistency, adding a little more milk if necessary. Divide icing into two portions; tint one portion a very pale pink, tint remaining portion a very pale green (use only 1 drop of colouring until the icing is tinted the colour you like).
6.Dip a biscuit into icing to lightly coat. Place on a wire rack over an oven tray, allowing excess icing to drip off. Before icing sets, lightly sprinkle with hundreds & thousands. Stand for 30 minutes or until set.
Iced biscuits will keep in an airtight container for up to 1 week.Note