1.Chop butter. Sift flour, spices, soda and sugars into large bowl. Rub in butter until crumbly. Knead in enough milk until dough comes together. Divide dough in half; enclose in plastic wrap; refrigerate 30 minutes.
2.Roll dough halves between sheets of baking paper until 5mm thick; place on tray, refrigerate 15 minutes.
3.Preheat oven to 160°C. Line two oven trays with baking paper.
4.Using a 6.5cm flower cutter, cut 30 flower shapes from dough, re-rolling scraps as necessary. Place flowers about 2.5cm apart on trays. Bake about 20 minutes. Cool biscuits on trays.
Speculaas are a Dutch Christmas biscuit traditionally made in wooden moulds. If you have them, dust with cornflour or flour; press dough mixture into moulds then draw a knife across the surface to scrape off excess. Turn mould over and slap hard to loosen biscuits onto oven trays. Dust mould with flour between each biscuit. Bake as per step 4.