In a large mixing bowl, beat the softened butter and powdered sugar together until the mixture is light and fluffy. This should take about three to four minutes with a hand mixer or a stand mixer. Ensuring the butter is truly at room temperature will help you achieve the smoothest consistency for your cookies.
Gradually add the sifted all-purpose flour to the butter mixture. Use a low speed on your mixer or a sturdy spatula to fold the flour in until a soft dough forms. Do not overmix the dough once the flour is added, as this can make the cookies tough rather than crumbly and light.
Preheat your oven to 350 degrees Fahrenheit and line two baking sheets with parchment paper. Scoop small portions of dough, about one teaspoon each, and roll them into small balls between your palms. Place them on the prepared baking sheets, leaving about an inch of space between each one since they do not spread very much.
Place the baking sheets in the oven and bake for 10 to 12 minutes. The cookies are done when the bottoms are a very pale golden brown, but the tops still look light. Let them cool on the baking sheet for five minutes before transferring them to a wire rack to cool completely. This resting time helps them firm up so they do not break.
