1 cup (2 sticks) good-quality French salted butter, room temperature
½ cup powdered sugar, sifted
2 cups all-purpose flour, sifted
Directions
Preheat the oven to 325 F.
Line two baking sheets with parchment paper.
Beat the butter and powdered sugar together with a hand or stand mixer on medium speed until pale and fluffy, about 3 minutes.
Add the flour all at once and mix on low until the dough just comes together. Do not overmix.
Turn the dough out onto a lightly floured surface and shape it into a flat disc.
Wrap in plastic wrap and refrigerate for 30 minutes.
Roll the dough to ½-inch thickness.
Using a round or scalloped-edged cookie cutter, cut them into circles approximately 2½ inches in diameter. Place on prepared baking sheets.
Using a skewer or chopstick, press 4 holes into the center of each cookie. Re-roll scraps and repeat as needed.
Bake for 18–20 minutes, until the edges are just barely golden. The centers should look set but not browned. Cool on the pan for 5 minutes, then transfer to a wire rack.
Serve the 3-ingredient shortbread cookies at room temperature.