Heat the oven to 190C/375F/Gas 5.

Beat the butter and the sugar together until smooth.

Stir in the flour to get a smooth paste. 

Turn on to a work surface and gently roll out until the paste is 1cm/½in thick.

Cut into rounds or fingers and place onto a baking tray. 

Sprinkle with icing sugar

For best results chill in the fridge for 20 minutes.

Bake in the oven for 15 minutes, or until pale golden-brown. 

Set aside to cool on a wire rack.