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Step 1
Line a large baking sheet with a silicone baking mat or parchment paper.
Step 2
In a large mixing bowl, add butter and sugar. Beat at highest speed until light and fluffy. Make sure to stop and scrape the sides of your bowl a few times in between mixing.
Step 3
Add in flour and cornstarch. Using the lowest speed (stir cycle on my stand mixer), mix the flour and cornstarch into the butter mixture just until a dough forms. If your are using a hand mixer that doesn't have a very low speed, then you can also mix in the flour and cornstarch by hand using a spatula.
Step 4
Once a dough forms, use a 1 tbsp cookie scoop to scoop out dough. Roll each dough ball in between your palms until it becomes a smooth round ball. Place onto prepared cookie sheet, spacing cookies at least one inch apart. You do not need to flatten the dough as the cookies will spread when they bake. If you want to make a pattern on the surface, use the back of a fork to gently make indents on the surface, doing your best not to flatten the dough ball.
Step 5
Preheat oven to 350°F (177°C). While your oven is preheating, place the cookie dough balls into the fridge just so the dough doesn't get too soft. See note regarding refrigerating the dough. Once the oven is ready, remove the cookies from the fridge and place into the oven to bake.
Step 6
Bake cookies for about 12-14 minutes or until the edges just start to turn a light brown. The cookies should stay pale. Remove cookies and let them cool on the cookie sheet. Once cooled, remove cookies and dust with powdered sugar before serving.