Preheat oven to 350°F / 180°C. Line a large baking sheet with parchment paper.
With a stand mixer or an electric hand mixer, mix brown sugar and butter together until well blended, and slightly fluffy.
Mix in the flour, careful not to make a terrible mess with the mixer.
Turn the dough out onto a clean counter top, and bring it together into a disc with your hands.
On a slightly floured surface, roll the dough out to about 1/2 inch thick.
Using a cookie cutter, cut into shapes, and transfer carefully to prepared baking sheet, leaving a little space between cookies.
The dough can be re-rolled and cut out again as needed.
Place the cookies into oven and bake for 10 - 12 min. Cookies are done when they are very lightly golden brown.
Transfer the cookies to cool on a wire rack. Dip into melted chocolate if desired!