Beat the butter in a large bowl using an electric mixer on medium until smooth. Slowly add the icing sugar and continue mixing until well combined. Add the flour and mix on low speed until combined.
Gently knead the dough into a ball (but don't overwork it) and place into the fridge for at least 30 minutes to chill. Roll out to ½-1 cm thick. Use cookie cutters to cut the dough shapes out