Preheat oven to 180°C. Line 2 baking trays with baking paper.
Cream the butter and sugar and beat until the mixture is light and fluffy.
Sift in the flour and bring the mixture together to form a dough (don’t overbeat).
Place dough between 2 pieces of glad wrap or parchment (so it doesn't stick) and gently roll it out to approx 3mm thick.
Using a cookie cutter, cut out your shapes and place them on your lined baking trays, leaving at least a 3cm gap between each cookie.
Keep re-rolling dough scraps until finished - if the dough starts to get too soft and unmanageable, roll the dough flat on a board and place it in the fridge for 5 mins to firm up slightly.
Bake for 15 minutes or until light golden brown.
Once the biscuits are completely cool, spread a spoonful of dulce de leche and/or Nutella on the backs of half the biscuits and sandwich them gently together.