Preheat the oven to 350°F (180°C). Line two baking sheets with parchment paper.
Add the softened butter to a large mixing bowl. Using a hand mixer, beat the butter until creamy. Add the powdered sugar and beat until just combined. You don't want the mixture to be fluffy.
Add the flour and, using a spoon, mix until combined.
Transfer the dough to a piping bag. Pipe the cookies into 2-inch rounds on a lined baking sheet, about an inch apart to allow for spreading. Alternatively, scoop out 1 1/2-inch balls of dough.
Bake the cookies for 15 minutes or until golden around the edges.
Let the cookies cool on the baking sheet completely.
Notes
Easy to pipe dough: Chill the dough in the piping bag for 30 minutes first.