Mix your butter or margarine and sugar thoroughly in a large bowl. Measure your flour by either using the dipping method or by sifting it, then gently work it into the mixture using your hands until a soft dough forms. Enjoy the feel of the dough coming together.
Chill the dough in the fridge for a bit while you take a short break to relax. When you are ready to bake, preheat your oven to 350°F.
Roll your chilled dough out until it is about 1/3 to 1/2 inch thick. Cut it into whatever shapes you like, simple squares, rectangles, or circles work beautifully. If you want to add a little flair, you can flute the edges by pinching them between your fingers just like a pie crust.
Place your shapes onto an ungreased baking sheet and bake for 20 to 25 minutes. Keep an eye on them, but remember the tops are meant to stay pale and will not turn brown. This simple three-ingredient dough makes about 2 dozen cookies.
For a simple, optional finish, mix a little powdered sugar and milk until smooth, then drizzle or spread it right over your cooled cookies.