Beat butter with powdered sugar, gradually adding flour. Drop by 1/2 teaspoon, shape into balls and flatten with a fork. Arrange 1/2 inch apart on an ungreased cookie sheet. These will not rise.Bake until lightly golden.

Combine a few tablespoons of powdered sugar with enough butter to make a spreadable frosting to frost between two cookies in the middle. A few drops of food coloring and vanilla can be added.

Cookies are flavorless until frosted.