- 2 cups butter, softened
- 1 cup powdered sugar
- 4 cups all-purpose flour
- 1/2 teaspoon baking powder
- 1/4 teaspoon salt
- Beat butter at medium speed with an electric mixer until creamy; gradually add sugar, beating well.
- Combine flour, baking powder, and salt; add to butter mixture, beating at low speed until blended.
- Turn dough out onto a lightly floured surface; roll to 1/8-inch thickness. Cut with a floured 3-inch round cutter, and place 1 inch apart on parchment paper-lined baking sheets.
- Bake at 300° for 20 minutes or until edges are lightly browned; remove to wire racks to cool.
- Chocolate Shortbread Cookies: Reduce flour to 3 1/3 cups. Add 2/3 cup cocoa to flour mixture, and proceed as directed.
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