Preheat oven to 350°F.

In a big bowl with a handheld mixer (or stand mixer), add the softened butter and mix for a few minutes. Now, add the powdered sugar and mix. Add the vanilla an mix again until light and airy.

NOTE: make sure to scrape down the sides of the bowl if needed as you add the ingredients one at a time.

Optional: Add walnuts, raisins, or other fillings when adding the flour.

Gradually add in the flour (a little a time as you mix) and salt. Mix on low-medium speed until a tacky, soft dough.

Wrap the dough in cling wrap and refrigerate for 30 minutes.

With a small ice-cream scoop, roll equal cookie balls, and place them on a baking sheet lined with parchment paper.

Bake for 15-17 minutes (until golden bottoms).

While warm, dip in powdered sugar and enjoy!