Ingredients
4 sticks unsalted butter, room temperature
2 cups confectioners' sugar
Salt
5 cups all-purpose flour (4 3/4 cups for chocolate variation), plus more for surface
1/4 cup unsweetened cocoa powder (for chocolate variation)
White Icing for Striped Butter Cookies (optional)
Preparation
Beat butter and sugar with a mixer on medium-high speed until smooth. Add 1/2 teaspoon salt and the flour, 1 cup at a time. (For chocolate variation: Add cocoa with last cup of flour.) Scrape down sides of bowl. Beat until smooth, about 2 minutes. Refrigerate until chilled but not firm, about 15 minutes.
Preheat oven to 350 degrees. Roll out dough to 1/4-inch thickness on a floured surface. Cut out one hundred 1 1/2-inch rounds, rerolling scraps; transfer to parchment-lined baking sheets.
Bake until pale gold (or just browning around the edges if making chocolate variation), about 16 minutes. Let cool.