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Whisk the eggs and soured cream together in a jug and set aside. Tip the flour, lemon zest (if using), 2 tbsp sugar, the bicarb and a pinch of salt into a medium bowl, stir briefly to combine, then rub in the butter using your fingertips until the mixture resembles coarse breadcrumbs. Pour in the soured cream mixture and bring together into a dough using a cutlery knife.
Turn the dough out onto a floured surface. Knead briefly until you have a cohesive dough with no dry streaks of flour. Lightly flour the top of the dough, then gently pat down until it’s about 2.5cm thick. Stamp out doughnuts using a 3.5cm round cutter, re-rolling the offcuts until you have about 40 doughnuts.
Fill a medium saucepan no more than a third full of oil. Heat over a low heat to 180C, or until a cube of bread dropped in sizzles and browns within 30 seconds. Tip the 75g sugar into a shallow bowl. Set aside.
Carefully lower the doughnuts into the hot oil and fry for 3-4 mins until golden and cooked through, gently moving them around using a fish slice or slotted spoon so they are evenly coloured. Transfer to a wire rack set above a sheet of kitchen paper to drain, then, while still hot, toss in the bowl of sugar to coat. If you like, divide between paper bags before serving. Best served the day they’re made.