Preheat the oven to 325°F /162°C (140°C fan)
Mix the flour, white granulated sugar, ground cinnamon and ground nutmeg (if using) in a large bowl.
Add the butter and rub into the mixture with your fingertips, to form a breadcrumb-like texture.
Use the palms of your hands, bringing the mixture together to form a dough see note 3
Divide the dough in half - (makes it easier to roll out and work with smaller portions)
Roll out the dough between 2 sheets of parchment paper to ⅜ inch (1cm) thick. See note 4
Use any shape cutter to cut the dough into cookies. I used a round 1 ¾ inch (4 ½ cm) round cookie cutter to make 25 cookies.
Place the cookies about ¾ inch (2cm) apart on a lined baking sheet see note 5
Bake for 25 minutes until golden brown.
Remove from the oven but leave the cookies on the baking sheet for 5 minutes before transferring to a cooking rack . The cookies will be soft when removed from the oven, but will crisp as they cool.
Serve plain or allow to cool completely before frosting or decorating with chocolate. See note 6