Put the sugar and butter into a bowl and using a mixer mix together until light and creamy.
Add the flour into the mix and bring together to form a dough.
Once a ball has formed remove and knead on a lightly floured surface till it's a good dough consistency.
Place the dough in a ziplock bag in the fridge for at least 30 minutes to cool.
Once this time is up. Pre-heat an oven to 180C/350F.
Lightly flour the surface and a rolling pin and roll out the dough.
Using the cookie cutters cut out the letters. Make extras of ones that are in familiar names and words.
Line a cookie sheet with parchment paper and place the cookies on it to cook.
Place the cookie sheet in the centre of the oven for about 8 minutes.
Remove and cool and then enjoy.
Notes
Your child may want to decorate the cookies - we would recommend using the "writing frosting" as this is a great way for them to trace the letters as well as work on those fine motor skills which will help with writing.