Preheat oven to 350

In Mixing Bowl with High Sides combine Flour and Sugar. Add Butter and Mix with Butter until crumbly. I use a hand mixer for this step. 

If you are using food dye, separate the crumbles into 3 bowls. Add dye to each bowl and use a plastic food service glove to combine the dye into the dough until it is fully incorporated. Do not over mix the dough or the cookies will be tough. 

Use a Teaspoon or Tablespoon measuring spoon depending on how large you want the cookies. Since the cookies will be combined into sandwich cookies, a Teaspoon makes the cookie into a perfect bite. Dip the spoon into extra powdered sugar and coat the inside of the spoon. Scoop a spoonful of dough and press it into the bowl of the spoon. Place on greased cookie sheet. If you have trouble getting the dough out of the spoon, use the tip of a sharp knife. 

Bake 8-10 minutes or until cookies show a slight browning near the bottom. If you are using a Tablespoon it will take a few minutes longer. 

Remove baked cookies to a cooling rack. Once cooled, frost the bottom of one cookie, and then complete the sandwich by placing the bottom of another cookie onto the frosting.