Combine butter and sugar in a mixing bowl.

Stir in sifted flour until just combined.

Mix thoroughly with your hands until a dough forms.

Chill the dough for at least 15 minutes.

Roll out the chilled dough to 1/3 to 1/2 inch thickness on a lightly floured surface.

Cut the dough into desired fancy shapes using cookie cutters.

Flute the edges of each cookie by pinching between your fingers for a decorative finish.

Place the shaped cookies on an ungreased baking sheet.

Bake in a preheated oven at 300°F (150°C) for approximately 20 minutes.

Monitor the cookies carefully to prevent browning.

Remove from the oven and let cool completely on the baking sheet before serving.