Preheat oven to 350F and line 2 cookie sheets with parchment paper.

Sift the flour onto one of the cookie sheets and roast until it becomes slightly brown. Let cool completely.

Cream the butter and icing sugar.

Add the roasted flour to the butter mixture and use a rubber spatula to mix well.

Place the mixture on a lightly floured surface. Roll out the dough to about 5mm thickness. Cut out the cookie shapes with a round cookie cutter and place on a clean table.

Sprinkle the icing sugar (quantities for exterior) on the cookies.

Place on prepared baking sheet. Bake for 20 minutes or until the tops are slightly brown. Remove from oven and place on a wire rack.

More Details at http://www.chez-k.org/english/cookies/polvoron-crumbly-butter-cookies/