Heat-treat the flour by spreading it on a baking sheet and baking at 350°F (175°C) for 5 to 7 minutes until the internal temperature reaches 160°F (71°C). Allow it to cool completely.

In a large mixing bowl, cream together the softened butter and granulated sugar using a hand mixer or stand mixer until the mixture is light and fluffy.

Incorporate the vanilla extract and sea salt into the butter mixture.

Sift the cooled, heat-treated flour into the bowl to remove any clumps formed during the heating process.

Mix on low speed until a crumbly dough forms.

Add the milk one tablespoon at a time, mixing continuously until the dough reaches a smooth, cohesive consistency.