Heat oven to 350 F and line two sheet pans with parchment.
Beat butter with sugar in a bowl until smooth and creamy.
Add flour and mix until a soft dough forms and the bowl looks clean.
Rest dough for 5 minutes so the flour relaxes.
Scoop dough into 24 small balls and place on pans.
Press each ball with a fork for a simple crisscross and sprinkle coarse sugar if you like.
Bake 10 to 12 minutes until edges look pale gold.
Cool on the pan for 5 minutes then move to a rack and let set.