Cream the softened butter in a stand mixer until it is light and fluffy.
Add the powdered sugar, cornstarch, and flour to the bowl.
Blend on low speed until the dry ingredients are fully absorbed into the butter.
Beat the mixture on high speed for approximately 3 minutes to aerate the dough.
Place the dough into a gallon-sized Ziploc bag and spread it evenly to fill the bag.
Refrigerate the flat bag of dough for 30 minutes until it is firm.
Preheat your oven to 350°F and line a cookie sheet with parchment paper.
Cut the Ziploc bag open at the seal and cut the dough into your desired shapes.
Bake for 15 minutes, watching closely to ensure they do not over-bake or burn.
Cool completely on a wire rack before serving.