Preheat oven to 350 degrees and line a baking sheet with parchment paper.
In the bowl of a standing mixer, beat the butter and granulated sugar together until light and fluffy, about 2 minutes at medium speed. Or use a hand-held electric mixer on high.
Using a tablespoon scoop, form dough into 1 to 1-1/2 inch balls and then roll in the granulated sugar.
Place on baking sheet, about 2" apart. Bake for 9 -11 minutes, or until cookies have started to crinkle and dough looks set.
Store cooled cookies in an airtight container at room temperature for up to 3 days.
You can make a simple glaze mixing confectioners' sugar with a bit of water, until it reaches a spreadable consistency. Add food coloring as desired and top with your favorite sprinkles.
Makes approximately 4 dozen cookies.