Mix the butter and sugar together, but do not cream the ingredients as you would when making a cake.

Once it's mixed together, add the flour and mix until a dough forms which you will use to make your petticoat tails.

Turn out onto a floured worktop and bring it together into a smooth dough and divide into two equal pieces. Create a ball from each piece and roll one into a 7" round.

Shape or cut the edges to form a perfect round, and repeat with the other dough. If cutting, hold the plate on the dough and run a sharp knife around the perimeter of the plate. Remove any loose dough.

Move the petticoat tails rounds to a baking tray lined in parchment or silicone mat. I like to use my large cake lifter, but if you don't have one you can use a bench scraper or spatulas.

Use a knife (or cake lifter edge) to score the petticoat tail dough into pieces. Score in half, then quarters, and finally eighths. 

Prick the pieces with a fork, then uses the tines to create the petticoat ruffles at the outer edges. Push down about half way when pricking and making the ruffled edge. (See photo in main post.)

Place into the center of the preheated oven for about 20 minutes or until the edges are just starting to color. Remove from oven.

Dust with sugar immediately and put on a cooling rack until completely cool. Keep in a tin for up to two weeks.