When Occett remarked that the programme they were all looking for might be a recipe for biscuits for all they knew, she likely was being sarcastic, but she wasn't making fun of Nu'Daq or Picard, specifically. Rather, she was simply acknowledging that none of them genuinely knew what the programme was for, and it could transpire that they were all going to a lot of trouble for something of little or no value.

By contrast, Nu'Daq's retort was very clearly directed at her specifically, suggesting that she was a fool if she truly believed that the programme was merely a recipe for biscuits. It was disrepectful, and could potentially be perceived as being a tad sexist as well, given that he offered to send her his mother's recipe, as if that's the kind of thing that would be of interest a woman, moreso than a man.

PICARD: We're all missing some of the fragments, not necessarily the same ones. Unless we combine the ones we have, we will never learn the secret of the programme.

NU'DAQ: There is no secret. It is an ancient weapon design of incredible power. And the Klingon Empire will not allow it to fall into an enemy's hands. Or even a friend's.

OCETT: A weapon? The Yridian who sold us the information claimed that the programme would yield the key to an unlimited power source.

PICARD: But until we assemble it, we will never know its purpose.

OCETT: He's right. As far as we know, it might just be a recipe for biscuits.

NU'DAQ: Biscuits? If that is what you believe, then go back to Cardassia. I will send you my mother's recipe.

OCETT: How dare you!

Moreover, Occett was portrayed as being rather pompous, as Cardassians often are on Star Trek, and pompous people tend to be disproportionately sensitive to being ridiculed. Also, a prior comment of hers implied that she viewed Klingons in general as being barbaric and inferior to her own species. As such, being ridiculed by a Klingon was likely particularly offensive from her point of view.

PICARD: I believe that one of you has a fragment from Indri Eight.

NU'DAQ: Yes. And there will be no other samples from Indri Eight.

OCETT: What is that supposed to mean?

PICARD: He destroyed the biosphere of the planet after he had taken the sample.

OCETT: Typical Klingon thinking. Take what you want and destroy the rest.

When Occett remarked that the programme they were all looking for might be a recipe for biscuits for all they knew, she likely was being sarcastic, but she wasn't making fun of Nu'Daq or Picard, specifically. Rather, she was simply acknowledging that none of them genuinely knew what the programme was for, and it could transpire that they were all going to a lot of trouble for something of little or no value.

By contrast, Nu'Daq's retort was very clearly directed at her specifically, suggesting that she was a fool if she truly believed that the programme was merely a recipe for biscuits. It was disrespectful, and could potentially be perceived as being a tad sexist as well, given that he offered to send her his mother's recipe, as if that's the kind of thing that would be of interest to a woman, moreso than a man.

PICARD: We're all missing some of the fragments, not necessarily the same ones. Unless we combine the ones we have, we will never learn the secret of the programme.

NU'DAQ: There is no secret. It is an ancient weapon design of incredible power. And the Klingon Empire will not allow it to fall into an enemy's hands. Or even a friend's.

OCETT: A weapon? The Yridian who sold us the information claimed that the programme would yield the key to an unlimited power source.

PICARD: But until we assemble it, we will never know its purpose.

OCETT: He's right. As far as we know, it might just be a recipe for biscuits.

NU'DAQ: Biscuits? If that is what you believe, then go back to Cardassia. I will send you my mother's recipe.

OCETT: How dare you!

Moreover, Occett was portrayed as being rather pompous, as Cardassians often are in Star Trek, and pompous people tend to be disproportionately sensitive to being ridiculed. Also, a prior comment of hers implied that she viewed Klingons in general as being barbaric and intellectually inferior to her own species. As such, being ridiculed by a Klingon was likely particularly offensive from her point of view.

PICARD: I believe that one of you has a fragment from Indri Eight.

NU'DAQ: Yes. And there will be no other samples from Indri Eight.

OCETT: What is that supposed to mean?

PICARD: He destroyed the biosphere of the planet after he had taken the sample.

OCETT: Typical Klingon thinking. Take what you want and destroy the rest.