Preheat the oven to 400°F. Cover a baking pan with foil, butter the foil.
In a large bowl, combine the flour, 3 tablespoons sugar, baking powder, baking soda and salt. Whisk to blend. Add ½ cup cold butter. Squeeze the butter and flour together with finger tips until the texture of a coarse meal. Add the milk and mix with a fork until the dough comes together, adding a little more milk if dry and a little more flour if wet. Gently knead briefly in the bowl to combine all the ingredients.
Turn the dough out onto a lightly floured surface. Pat into a ¾” thick square or rectangle. Cut into 8 squares, cutting straight down without using a sawing motion. Transfer the biscuits to the prepared pan, spacing close together. Brush with cream or melted butter and then sprinkle with a little sugar. Bake the biscuits until they brown and feel firm to the touch, about 20 minutes. Transfer the biscuits to a rack and cool at least 15 minutes.