Preheat oven to 350 degrees. Line baking sheet with a Silpat or parchment paper. Set aside.
In the bowl of an electric mixer fitted with the paddle attachment, combine flour, sugar, and butter. Mix on low speed to form a coarse meal, about 3 minutes.
Spread out on prepared baking sheet, and bake until golden, about 20 minutes. Let cool on pan. When cool, place in the bowl of a food processor fitted with a metal blade. Process until fine, about 2 minutes.