Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a large mixing bowl, beat the softened butter and granulated sugar until light and fluffy.

Slowly incorporate the egg and vanilla extract, beating until fully combined.

In another bowl, whisk together the flour and salt. Gradually add this mixture to the wet ingredients, stirring until just combined.

Shape the dough into small balls using a cookie scoop or your hands and place them on the prepared baking sheet, spacing them apart.

Bake in the preheated oven for 12-15 minutes or until the edges are lightly golden.

Remove from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack.

Once cool, sprinkle with powdered sugar if desired.