Preheat the oven:

Preheat your oven to 325°F (160°C). Line a baking sheet with parchment paper or a silicone baking mat.

Cream the butter and sugar:

In a large mixing bowl, beat the softened butter and powdered sugar together with a mixer until light and fluffy. Add vanilla extract, if using, and mix to combine.

Add the dry ingredients:

Gradually mix in the flour and salt until the dough comes together. Avoid overmixing, as this can make the cookies tough.

Shape the cookies:

For round cookies, scoop out dough and roll into 1-inch balls. Flatten slightly with your hand or a fork.

For shaped cookies, roll out the dough on a lightly floured surface to about 1/4-inch thickness and cut into desired shapes using cookie cutters.

Chill the dough (optional):

If the dough is soft, refrigerate it for 15–20 minutes before baking to prevent spreading.

Bake the cookies:

Place the cookies on the prepared baking sheet, leaving about 1 inch of space between each. Bake for 12–15 minutes, or until the edges are just starting to turn golden.

Cool and serve:

Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.