Preheat the oven to 220 C / Gas 7. Line a baking tray with baking parchment.
Cream the butter and sugar together until light and fluffy. Add the flour until well combined, and form a round flat disk with the dough. Place in the fridge for 15 minutes. This will help when rolling and the shortbread maintain their shape be it fluted or round when baking.
When firm, lightly flour your work surface and roll the dough out half an inch thick, flouring the rolling pin as needed. Remember to keep moving the dough between each 'rolling' motion.
Using fluted or round cookie cutters cut out around 24 biscuits. Using a fork prick each individual biscuit. This will ensure the biscuit bakes evenly.
Bake in the preheated oven until just golden brown, about 20 minutes. Remove from the oven and allow to cool completely on a cooling rack before serving.