Preheat your oven to 350°F (180°C) and line a baking sheet with parchment paper.

In a mixing bowl, beat the softened butter and granulated sugar together until the mixture is light and fluffy. This should take about 3 minutes.

Stir in the vanilla extract and mix until well incorporated.

In a separate bowl, whisk together the all-purpose flour and salt. Gradually add this dry mixture into the butter-sugar mixture, stirring until it forms a dough.

Take small portions of dough and roll them into mini balls, about 1 inch in diameter. Place them on the prepared baking sheet, spacing them about 2 inches apart.

Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden.

Let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.

If desired, dust with powdered sugar or drizzle with melted chocolate once the cookies are cooled.