Preheat oven to 450°F (230C)
Add 140g flour to a medium bowl and add the eggs, beat well until smooth and no lumps remain
Add the 200ml milk gradually while continuing to beat until smooth (strain if necessary to remove any lumps)
Season with salt (and pepper if you like)
Transfer the batter to a vessel with a pouring spout (measuring cup or jug)
Let the batter sit for 30 minutes until room temperature (15 minute minimum)-the longer the better
While the batter is resting, preheat your oven to 450°F, once it reaches the desired temperature, fill each well of a 12 well muffin tin with about 2 T oil and put the pan in the preheated oven for 10 minutes to heat the oil.
Once the oil is hot, pour the batter into each well about 1/3 the way up, using about half the batter (you should get enough for 20-24 yorkies). I prefer to leave the pan in the oven and just pull out enough to fill, so the oil doesn't cool down. If you pull it all the way out, be as quick as you can filling them.
Close the oven door and set timer for 20 minutes, the yorkies are done when they're puffed up and golden brown.
Remove from oven and tip them out immediately to a sheet tray
Repeat with the remaining batter (heat oil first, then add batter etc.)
Serve warm.