I used the alphabet cookie cutters from a Farberware set that I got for Christmas a few years ago, but it is no longer available. You can get lots of other brands of alphabet cookie cutters from Amazon though (including many that are eligible for free Super Shipper Savings on orders of $25 or more and in time for Christmas!).
3/4 cup butter, softened
1/4 cup sugar
3 cups all-purpose flour
Preheat oven to 350 degrees. Mix together butter and sugar. Slowly blend in flour, using hands if necessary to finish. On a lightly floured cloth, roll out to a thickness of about 1/2 inch. Use small cookie cutters, approximately 1-1 1/2 inches, to cut into shapes. (Use the open top kind, since the covered ones are hard to get the dough out of without mutilating the cookie.) Gently place on ungreased cookie sheet or baking stone and bake for 20 minutes. Remove from baking sheet and let cool.
Chocolate Coating for Cookies, Pretzels, and More
1 cup chocolate chips
1/4 to 1 cup butter
Melt together chocolate chips and butter in a double boiler. The more butter you use, the thinner the coating will be. Dip cookies, pretzels, or other snacks into chocolate dip and set on waxed paper. Refrigerate if needed to be set quickly or can be left to set at room temperature overnight. In the above picture, I used less butter for the cookies (and probably resulted in a lot more broken cookies as a result) and thinned it out to the half butter, half chocolate mixture for the pretzels. I used a toothpick to remove excess chocolate from the holes and curves of the cookie letters and the holes of the pretzels.