• Beat unsalted softened butter with powdered sugar until fluffy. You can use a stand mixer with the paddle attachment or a hand beater.
• Add in anise extract, nutmeg, salt, and flour.
• Beat on low speed until a soft cookie dough forms. You may have to scrape down the sides of the bowl a few times with a spatula to bring all ingredients to the center of the bowl.
• If too dry or crumbly, beat in 1-2 tablespoons of milk. The dough should be buttery, sticky, and soft.
• Wrap the dough in plastic wrap, shape the dough into a brick shape, and chill it for 1 hour.
• Preheat the oven to 350°F (180°C). Line a large cookie sheet with parchment paper and oil with cooking oil spray.
• Flour a work surface, add the chilled dough on it, sprinkle extra flour on top of the dough, and start rolling into a 1/4-inch thickness.
• Use cookie cutters to shape cookies, then transfer them to the prepared baking sheet.
• Sprinkle some jingle color sprinkles on top of each cookie.
• Bake in the center rack of the oven for 10-12 minutes. You don't want them to be golden brown or they get too crunchy.

Storage

• Store in a cookie jar for up to 1 week at room temperature.