1 cup sifted flour 1/8 teaspoon baking soda 1/8 teaspoon nutmeg 1 teaspoon cinnamon 1/2 cup soft butter 1 cup sugar
Preheat oven to 400 degrees F.
Sift flour with baking soda and spices; set aside.
In large bowl, beat butter with sugar until very light and fluffy. At low speed, beat in flour mixture just until well combined. On lightly floured surface, roll dough 1/4 inch thick.
Using 2 inch heart shaped cookie cutters, cut out dough. Reroll, and cut leftover dough the same way. Place 1 1/2 inches apart on ungreased cookie sheets. Bake 8-10 minutes. Remove from oven, let stand about 2 minutes, remove to wire rack; cool completely.