• Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper. Set aside.
• In a large mixing bowl, beat the softened butter and powdered sugar together using a hand mixer or stand mixer on medium speed. Mix for about 2-3 minutes, or until the mixture is light, creamy, and fluffy. Scrape down the sides of the bowl as needed.
• Gradually add the flour, about 1⁄2 cup at a time, mixing on low speed until fully combined. The dough may appear crumbly at first, but it should come together as you mix. If necessary, use your hands to gently knead the dough until it reaches a soft, pliable consistency.

You have options for making the cookies:

• For piped cookies: Put the dough into a piping bag fitted with a large open star tip. Pipe swirls or rosettes directly onto the prepared baking sheet, leaving about 1 inch of space between cookies.
• For simple round cookies: Scoop out a tablespoon-sized portion of the dough and roll into small balls. Place them on the baking sheet and flatten each slightly with a fork or the bottom of a glass.
• Bake the cookies in the preheated oven for 12-15 minutes, or until the edges are just starting to turn golden. Avoid overbaking; the cookies should remain pale and tender.
• Remove the cookies from the oven and let them cool on a baking sheet for 5 minutes, then transfer to a wire rack to cool completely.