Start by measuring out your ingredients accurately. The right ratios are crucial for achieving the perfect texture. Ensure your butter is softened to room temperature before you begin.
In your mixing bowl, combine the softened butter and icing sugar. Use an electric mixer or a wooden spoon to beat the mixture until it becomes light and fluffy, about 3-5 minutes.
Gradually add the all-purpose flour to your butter and sugar mixture. Mix on low speed until the dough begins to come together.
Once your dough is ready, shape it into a disk and wrap it in plastic wrap. Refrigerate for at least 30 minutes.
While your dough is chilling, preheat your oven to 350°F (175°C).
After the dough has chilled, remove it from the refrigerator. On a lightly floured surface, roll out the dough to about 1/4-inch thickness. Use a cookie cutter to cut out your desired shapes.
Place the shaped cookies onto the prepared baking sheet lined with parchment paper. Bake in the preheated oven for 12-15 minutes, or until the edges are lightly golden.
Once baked, remove the cookies from the oven and let them cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.