Depends on the recipe. If it's for baking or a situation where there's a lot of fat already, it doesn't matter because the amount of fat contributed from the milk is negligibel. If it's for something like ice cream where the milk is contributing the fat, then it's important to use whole milk. For a good overview, check out Stella Parks's article about it: https://www.seriouseats.com/is-it-okay-to-bake-with-skim-milk
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For a good overview, check out Stella Parks's article about it: https://www.seriouseats.com/is-it-okay-to-bake-with-skim-milk