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Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone mat.
In a mixing bowl, cream the butter and granulated sugar together until light and fluffy.
Add the vanilla extract and salt, and mix well.
Gradually add the flour, mixing until combined. If using nuts, fold them in.
Roll the dough into small balls, about 1 inch in diameter, and place them on the prepared baking sheet.
Bake for 10-12 minutes, or until the edges are lightly golden.
Let the cookies cool for a few minutes on the baking sheet before rolling them in powdered sugar.
Let the cookies cool completely on a wire rack before serving.
Serving and storage tips:
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