Soften butter to room temperature. Preheat oven to 350 degrees.

Cream together butter and powdered sugar, then add salt and flour. (Dough will be stiff.) Add a small amount of water to loosen dough , if necessary.

Flour counter top and rolling pin. Roll dough to about 1/4" thick. Use cookie cutters to cut out shapes.

Use a spatula to move cookies to parchment lined baking sheet. (Add sprinkles now, or wait until cookies have baked and cooled to frost and decorate.)