Preheat oven to 200C/450F. Line a baking tray with parchment paper. Set aside.
Thaw puff pastry.
Combine sugar and ground cinnamon in a bowl. Set aside.
Sprinkle 2 tablespoon sugar on a work surface. Place thawed pastry sheet on it. Sprinkle more sugar evenly on top of the pastry sheet. Using a rolling pin, to roll out the pastry sheet.
Fold in the two opposite sides of the pastry leaving a ¼ inch gap in the center of the pastry. Sprinkle with more sugar. Fold in the same sides again.
Fold one side of the pastry over the other side. Wrap the pastry tightly in a plastic wrap or cling foil. Refrigerate for at least an hour.
Unwrap the pastry sheet. Cut into ½ inch slices. Arrange on baking tray. Sprinkle more sugar on the cut sides. Press down lightly.
Place baking tray on the middle rack of the oven. Bake for about 10-12 minutes or until golden on bottom. Turn over, and bake again for another 6-8 minutes or until golden on bottom.
Remove palmier cookies from oven. Leave to cool in tray for 2-3 minutes. Then turn on to wire rack to cool completely.
Store in an airtight container for 3-4 days.