Let's get this straight right off the bat: there is no Scotch in these cookies. Those looking for alcoholic treats should go somewhere else. I'm actually not quite sure why they're called Scotch cookies; I think my paternal grandma's family is from the British Isles somewhere, possibly even Scotland. But no guarantees. They're damn good cookies, in any case.
Cream butter, add icing sugar and cornstarch. Mix well, add salt, vanilla and flour. Mix well again. Roll and cut out with a cookie cutter.
Bake at 350oF until the edges turn brown, about 8 to 10 minutes.
This is the most important step: When cool, cover with icing (ok, frosting if you wish) and sprinkles. There's not a lot of sugar in these babies, so they desperately need icing. My mom goes all out with these things: she uses a Santa cookie cutter and has three different colour of icing to make it really look like Santa. Since I don't have as much time as my mom, I am just using a Christmas tree cookie cutter and putting green icing and red sprinkles on. You could even make them like gingerbread men (for those of you who don't like gingerbread).
Make sure to wait until they're cool to ice them, though!