Preheat the oven to 150°C
Stir the sugar, flour and salt together then using your hands, rub in the butter until you have a dough mix.
Dust the kitchen surface with flour and roll out your dough roughly 8-10mm thick. Cut out 8-10 biscuits using a cutter and place on a lined baking sheet.
Place in the middle of the oven and bake for 25 minutes until golden brown. Leave to cool on a wire rack.
Make your matcha icing by sifting together the icing sugar and matcha, then whisk in the milk until you have a smooth consistency. Once your biscuits have cooled, decorate them however you like, drizzle, dip, pour or spread!
I finished the biscuits with a light scattering of desiccated coconut.