Preheat oven to 160 degrees celsius (fan-forced). Line two large flat baking trays with baking paper and set aside.
Beat the butter in a large bowl using an electric mixer on medium until smooth (approximately 30 seconds).
Slowly add the icing sugar and continue mixing until well combined. Scrape down the sides of the bowl.
Add the flour and mix on low speed until combined (please note that the mixture will be crumbly at this stage).
Gently knead the dough into a ball (but don't overwork it) and then roll out to 1/2-1 cm thick. Use cookie cutters to cut the dough shapes out.
Place the shapes onto the prepared trays and bake for 12-15 minutes or until only just very lightly golden (do not overcook).
Allow to cool on the trays for 10 minutes before transferring to a wire rack to cool completely.