Pre-heat oven to 350 degrees
Prepare 2 cookie sheets (lightly grease, or use parchment paper)
Beat butter in a mixer to soften and gradually add sugar. Mix until light and fluffy.
Slowly add flour until the dough becomes soft, but not sticky. Chill in the refrigerator if necessary for a bit.
Roll dough into walnut sized balls, or use a small cookie scoop to portion.
Gently flatten the dough balls with a fork (patterned), or palm of your hand (flattened for decorating/icing).
Bake in batches for 15-20 minutes, until the cookies are a pale golden yellow color.
Transfer cookies to a baking rack to cool.