# What You'll Need:
→ Dry Ingredients
01 - 2 cups all-purpose flour
02 - 1/4 teaspoon salt
→ Butter & Sugar
03 - 1 cup unsalted butter, softened
04 - 1/2 cup powdered sugar, plus extra for coating
05 - 1 teaspoon vanilla extract
→ Nuts (optional)
06 - 3/4 cup finely chopped walnuts or pecans
# How To Make It:
01 - Preheat oven to 350°F and line a baking sheet with parchment paper.
02 - In a large bowl, beat softened butter with 1/2 cup powdered sugar until light and fluffy; add vanilla extract and mix well.
03 - Gradually stir in the flour and salt until combined, then fold in chopped nuts if desired; the dough will be crumbly but should hold when pressed.
04 - Scoop tablespoon-sized portions and roll them into balls; arrange on the prepared baking sheet about 1 inch apart.
05 - Bake for 13 to 15 minutes until bottoms are lightly golden, while tops remain pale.
06 - Let cookies cool for 5 minutes, then gently roll in powdered sugar while warm; after cooling completely on a wire rack, roll again in powdered sugar to finish.