First prepare the ingredients: flour, butter, eggs, sugar, etc. Then follow the steps below to make it.

The steps are as follows:

1. Place the butter at room temperature until softened, and beat with a whisk until smooth.

2. Add fine sugar and powdered sugar and beat again until smooth. Beat until the butter becomes lighter in color, larger in volume, and forms smooth texture.

3. Add the beaten egg liquid in three times, beating until combined each time before adding the next egg liquid. At this time, the butter will be fluffy and white in color, similar to cream.

4. Sift in the low-gluten flour, and use a rubber spatula to stir the flour and butter (pick up from the bottom). Do not stir in circles to avoid gluten in the flour.

5. Fill the piping bag with cookie batter, line a baking sheet with parchment paper, and then squeeze the cookies onto the baking sheet.

6. Preheat the oven to 170 degrees for 10 minutes, bake in the middle rack of the oven for 15-18 minutes, and observe the coloring.