Add the softened butter and powdered sugar to a mixing bowl. Beat until pale, creamy, and smooth.

Add the flour and mix until a soft dough forms.

Gather the dough together. Shape it into a log for round cookies, or flatten it slightly if you plan to roll and cut shapes.

Wrap the dough and chill for about 30 minutes, or until firm enough to handle.

For round cookies, slice the dough into even pieces. For shaped cookies, roll the dough to about 1/4 inch thick and cut out shapes.

Place the cookies on a parchment-lined baking sheet.

Bake at 350°F (175°C) for 10 to 12 minutes, until the edges and bottoms are lightly golden.

Cool on the pan for a few minutes, then transfer to a wire rack to cool completely.