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.

Whisk dry ingredients: In a separate bowl, whisk together the flour and salt.

Combine wet and dry: Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Do not overmix.

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

Preheat oven & prepare: Preheat oven to 325°F (160°C). Line baking sheets with parchment paper.

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

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