Preheat your oven to 325°F (165°C) and line two baking sheets with parchment paper.
Beat butter and powdered sugar on medium speed 2-3 minutes until fluffy.
Add the vanilla extract and mix until combined.
Whisk flour and salt separately. Gradually mix into butter on low until dough just forms; do not overmix.
Turn the dough out onto a lightly floured surface and roll to 1/4-inch thickness. Cut into desired shapes using cookie cutters or cut into traditional rectangles or wedges.
Place 1 inch apart. Prick several times with fork; sprinkle with sugar if desired.
Bake for 18-20 minutes until the edges are just barely golden. The tops should remain pale.
Let cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely. Store in an airtight container for up to 2 weeks.