1 1/4 Stick Unsalted Butter (Softened)
1/4    Cup Powdered Sugar
1 1/2 Tablespoon Sugar
1/4    teaspoon salt

1      Cup plus 2 Tablespoons plus 2 teaspoons All-Purpose Flour
1/3   Cup Cornstarch (adding cornstarch makes the cookie crumbly)

Position the rack in the middle of the oven.  Preheat the oven to 300 degrees F.
Sift the powdered sugar, sugar and salt to combine with the butter, beat on medium speed or by hand until very fluffy and well blended.
Gradually sift the flour over the top of the butter mixture while stirring.
Fold in until well combined and lightly knead until smooth.
Make the dough into a disk and flatten it to about 1/3 inch thick.  Use cookie cutters to cut into shapes
Bake on parchment-lined cookie sheet about 35 minutes or until edge turned golden.
Cool on rack.
Sprinkle on top powdered sugar, turbinado sugar, or press a piece of chocolate chip in the middle, or dipped the end in chocolate frosting if desired.