1.  Prepare the Oven:

• Preheat your oven to 325°F (160°C).

• Line baking sheets with parchment paper.

2.  Cream Butter and Sugar:

• In a large bowl, use an electric mixer to beat the softened butter and powdered sugar until light and fluffy.

3.  Add Flour:

• Gradually add the flour, mixing until the dough comes together. Avoid overmixing for a tender texture.

4.  Shape the Cookies:

• Roll the dough into 1-inch balls and place them on the prepared baking sheets, spacing them about 2 inches apart.

• Flatten each ball gently with a fork or your palm.

5.  Decorate (Optional):

• Sprinkle with festive sprinkles or colored sugar for a holiday touch before baking.

6.  Bake: