In the bowl of a stand mixer fitted with the paddle attachment, beat butter on medium speed for 1 to 2 minutes, until smooth and creamy. Add confectioners’ sugar (2/3 cup for cookies), beating on medium-high speed until combined. You may need to scrape down the sides of the bowl as you go.
Add vanilla and beat until combined. Switch to low speed and slowly pour in the flour and salt. Once all of the flour is added, increase speed to high speed. The dough will start out dry, but then it will come together. Beat in chopped nuts, if using.
Cover the bowl tightly with plastic wrap. Place in the refrigerator to chill for at least 30 minutes. You can leave the dough in the fridge for up to 3 days. If you do chill the dough for more than 3 hours, be sure to let the dough sit at room temperature for 30 minutes before rolling into balls. This will make the dough easier to work with.
When ready to bake, preheat the oven to 350˚F. Line 2 large baking sheets with parchment paper or silicone baking mats.
Scoop out dough 1 Tablespoon at a time and form into balls. Place on baking sheets about 1 1/2 to 2 inches apart.
Bake until the cookies are just turning golden on the bottom edges, about 15 minutes.
Remove from the oven and cool on baking sheets for 5 minutes.
Roll in confectioners’ sugar to coat completely, placing them on wire racks to cool completely. Note that they will be a bit sticky since the cookies are warm.
Once cooled completely, roll in the confectioners’ sugar again so the sugar can stick well.