In the USA, a "biscuit" is a light, flaky bread, that uses a lot of solid fat like butter or shortening as part of its "leavening," uses no eggs or other binders, and is usually unsweetened. Making these biscuits is very similar to making pie crust, except that the proportions of flour and liquid are much higher in comparison to the shortening. Typically they're rolled out thick and cut with a circular cookie cutter. They're usually served for breakfast, warm with butter and jam, or in some parts of the country, smothered with sausage gravy.
In the UK, a "biscuit" is a sweet, heavy confection that typically uses eggs or another binder. They may be frosted, but no other toppings are added. The dough can be rolled thin and cut into various shapes, or dropped by spoonfuls onto a baking sheet to spread out during baking. They're usually served for dessert or an afternoon snack with tea. They're great warm out of the oven, but they're made to be served at room temperature as well. Americans call them "cookies."
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