To make boortsog, you dissolve a pinch of salt and 100-200 grams of sugar into water. Then you mix 1 kg of flour, 100-250 grams of butter, and the water to make dough. The dough should be kneaded until it is dense. Let the dough sit for 30 minutes, then knead again, kneading out any pockets or air bubbles.
When the dough is ready, flatten it to a thickness of 1 cm, then cut it into pieces. The cook may shape the dough into any shape he wishes that is suitable for a small biscuit or cookie. After the dough has been cut and shaped, fry it in oil until golden brown. Mutton fat is traditionally used by Mongolians to give the boortsog extra flavor, but vegetable oil may be substituted.
Boortsog is often eaten as a dessert, with the sugar for sweetness, sometimes with butter or honey. For a less sweet biscuit, omit the sugar. Mongolians sometimes dip boortsog in tea.