Take flour, salt, baking powder, yeast, sugar in a mixing bowl. Mix well.
Make a dent, add melt butter, warm milk.
Mix and make a sticky dough. The dough should be on sticky side but not watery. So adjust milk or flour as needed.
Knead for 5 minutes and keep aside in a warm place, covering the bowl with cling wrap/lid.
Once the dough is double after rising (will take 1 hour), punch and knead again smoothly. Grease hands to avoid stickiness. I use gloves.
In a clean counter top, sprinkle flour and spread out the dough to thick sheet.
Using a lid or round cookie cutter, cut out into circles. Use a smaller lid/ cookie cutter to punch hole inside the disc.
Work on the remaining dough and repeat to finish the dough using same process.
Heat enough oil in a flat bottomed pan and once the oil is hot, drop the doughnuts carefully into the oil. Few per batch depending on the size of pan.
The oil should not be fuming hot, just right. So regulate to medium or low heat while frying.
Cook both sides until golden in colour. Drain over paper towel. Repeat to finish.
When the next batch is cooking, coat the previous batch with fine grain sugar and arrange in wire rack/ box.
Fry the cut out center part of the dough too and enjoy as doughnut holes.