Preheat the oven to 350°F or 175°C and line a baking sheet with parchment paper.

Cream the softened butter and powdered sugar until smooth and pale.

Gradually mix in the flour until a soft dough forms, adjusting with a little extra flour if needed.

Roll the dough into 1 inch balls, place on the sheet, and flatten slightly with a fork.

Bake for 10 to 12 minutes until edges are lightly golden and centers stay pale.

Cool briefly on the baking sheet, then transfer to a rack to cool completely.