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Preheat oven to 180 °C (350 °F).
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Line a baking sheet with parchment paper.
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Cream the butter and sugar
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In a bowl, beat the softened butter and granulated sugar until smooth and fluffy.
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Add egg and vanilla
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Mix in the egg and vanilla extract until fully combined.
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Add dry ingredients
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Gradually add the flour and salt. Mix until the dough comes together (don’t overmix).
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Shape the cookies
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Roll the dough into small balls (about 1 inch / 2.5 cm).
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Place them on the baking sheet and gently flatten with a fork or the palm of your hand.
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Bake
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Bake for 10–12 minutes, or until the edges are lightly golden.
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Cool & finish
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Let the cookies cool on the tray for 5 minutes, then transfer to a wire rack.
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Dust with powdered sugar if desired.