Heat a pan on a medium flame, add 1 tablespoon of jeera (cumin seeds), and roast them for 3-4 minutes until you get a pleasant aroma. Transfer the roasted seeds to a bowl and set them aside. You can roast the cumin seeds in the oven at 180 C for 3-4 minutes until it smells fragrant.
Take a big mixing bowl and add the soft butter and sugar. Cream the butter and sugar until it becomes nice and fluffy.
Sieve the flour and salt and add them to the butter and sugar mixture. Add ¾ tbsp of cumin seeds to the mix. Reserve the remaining cumin seeds to sprinkle on top of the cookies.
Mix the mixture until it looks smooth and comes together in the form of a dough. If the dough doesn't come together, you may add 1-2 tablespoons of milk here.
Cover the cookie dough in a plastic wrap and chill it for 30 minutes in a refrigerator.
Preheat the oven to 180 C.
Take a big sheet of butter paper or parchment paper and place the chilled dough on the sheet. Flatten and shape the dough like a flat disc with the help of your hands.
Cover the dough with another sheet of parchment paper and start rolling with a rolling pin; roll the dough slightly thick; thickness should be around ¼ inch. Cut into round shapes using a cookie cutter or a sharp-edged round cap. Sprinkle them with the remaining roasted cumin seeds. You can cut the cookies into different shapes using another shaped cookie cutter.
Place the cookies in a baking tray and bake at 180 C for 12-15 minutes or until the edges start browning from the sides and bottom.
Place on the wire rack and cool completely.
Serve the cookies with a cup of tea and store them in an airtight container. The cookies stay good for up to two weeks.