She thinks the appearance of the shaped cookies and the icing or whatever she puts on top of them makes them taste better.
I actually like butter cookies not pressed out but just put on the cookie sheet and flattened with a glass, a fork, or a greased hand.
I do not like to roll out and cut out with cookie cutters. Never goes well. Way too much time. If small children are involved, then yes I will do the cookie cutters and sprinkles, icing, etc. but for adults I will not.