Cream butter and sugar: In a large bowl, cream together the softened butter and granulated sugar using an electric mixer until light and fluffy (about 3-5 minutes).

Add vanilla: Beat in the vanilla extract until well combined.

Incorporate dry ingredients: Gradually add the flour and salt, mixing on low speed until just combined. Do not overmix.

Chill the dough: Cover the bowl and refrigerate the dough for at least 30 minutes.

Preheat oven & prepare baking sheet: Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

Shape and bake cookies: Roll the dough into 1-inch balls. Place them onto the prepared baking sheets, leaving about 2 inches between each cookie. Gently flatten each ball slightly with a fork, creating a criss-cross pattern if desired. Bake for 12-15 minutes, or until the edges are lightly golden.

Cool and serve: Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely. Dust with powdered sugar, if desired.