Step 1: Soften your unsalted butter to room temperature. This is crucial for achieving the correct whipped texture.
Step 2: In a large mixing bowl, using an electric mixer, beat the softened butter and powdered sugar together on medium speed for 3-5 minutes, until the mixture is light, fluffy, and pale.
Step 3: Mix in the vanilla extract until it is well combined with the butter and sugar mixture.
Step 4: Gradually add the all-purpose flour and salt to the wet ingredients. Mix on low speed until just combined, being careful not to overmix the dough.
Step 5: Using a small cookie scoop or a tablespoon, drop rounded balls of dough onto a baking sheet lined with parchment paper, leaving about 2 inches between each cookie. Gently flatten each cookie to about 1/2 inch thick with your palm or a fork.
Step 6: Place the baking sheet into the refrigerator and chill the shaped cookies for at least 30 minutes. This helps prevent spreading during baking.
Step 7: Preheat your oven to 350°F (175°C). Bake the chilled cookies for 10-12 minutes, or until the edges are lightly golden and the centers remain pale and soft.
Step 8: Allow the cookies to cool on the baking sheet for 5 minutes before carefully transferring them to a wire rack to cool completely. Once cooled, decorate with melted chocolate, sprinkles, or chopped nuts if desired.