Add the softened butter and powdered sugar to a large bowl and beat until pale, creamy, and smooth.
Add the flour and mix just until a soft dough forms.
Shape the dough into a log for round cookies or a disk for cut-out cookies.
Wrap and refrigerate for 30 minutes.
Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.
Slice the log into even rounds, or roll the chilled dough to about 1/4 inch thick and cut into shapes.
Arrange the cookies on the prepared baking sheet.
Bake for 10–12 minutes, until the bottoms and edges are just lightly golden.
Let the cookies cool briefly on the baking sheet, then transfer to a wire rack.
