In a large mixing bowl, combine 1 cup of glutinous rice flour, ½ cup of granulated sugar, and 1 tablespoon of baking powder thoroughly. Gradually add ½ cup of warm water or milk, mixing with a spatula until a sticky dough forms.

Lightly dust your hands with glutinous rice flour. Divide the dough into 8 equal pieces and roll each piece into a smooth ball, then flatten slightly.

In a deep skillet or pot, heat vegetable oil to 350°F (175°C) over medium heat. Carefully place one or two doughnuts in the hot oil, frying them for about 3-4 minutes until golden brown.

In a small mixing bowl, whisk together 1 cup of powdered sugar, 2 tablespoons of milk, and 1 teaspoon of vanilla extract until smooth and creamy.

While the doughnuts are still warm, dip the tops into the prepared glaze, letting the excess drip off before placing them on a wire rack or parchment paper to set.