Preheat oven to 350°F. Line a baking sheet with parchment paper or a silicone baking mat.
In a medium bowl, cream butter and sugar together until light and fluffy. Beat in flour until well combined.
Roll dough into 1-inch balls and place on prepared baking sheet. Bake for 12 minutes, or until golden brown. Let cool on baking sheet for 5 minutes before transferring to a wire rack to cool completely.