Preheat oven to 350°F. Line a large baking sheet with parchment paper and set aside.
In the bowl of an electric mixer, cream butter on low speed just until creamy, but not fluffy. Add the sugar and mix again on low speed just until sugar is incorporated (again, not fluffy). Add flour on low speed and mix until crumbly.
Scrape down the sides of the bowl, and then form a cohesive ball of dough using your hands this time. Make sure to not knead the dough too much or to overmix it.
Next, roll out the dough to about 1/4 inch thickness (or more) on a flat surface between 2 sheets of parchment paper. It is important that the dough not be too thin, otherwise it will brown too much when baked.
Using a 2.5 to 3-inch diameter cookie cutter, cut into rounds or whatever shape you want to. Using a metal spatula, gently transfer cookies to the lined baking sheet and bake for 12-15 minutes, or until the bottom of the cookies changes color to a light brown. Transfer pan to a rack and let cookies cool completely before either serving or icing.
During the summer, it is better to roll out the dough, cut cookies, and place them onto the lined baking sheet. Then cover with parchment paper and refrigerate for about 30 minutes before baking. This prevents the cookie dough from spreading too much while baking, altering the texture of the cookies.