Start by softening the butter slightly, then place it in a mixing bowl.
Add the granulated sugar to the butter and beat gently with a spatula or hand mixer until the mixture is smooth, slightly fluffy, and fragrant—about 2-3 minutes. This helps dissolve the sugar and creates a tender crumb.
Pour in the vanilla extract and stir briefly to combine, releasing a warm, sweet aroma.
Sift the all-purpose flour and salt together into the bowl to avoid lumps and ensure an even distribution.
Gradually add the sifted flour mixture to the butter and sugar, folding gently with a spatula until the dough just begins to come together. It will be crumbly but still hold when pressed.
Gather the dough into a ball, then flatten it into a disc. Wrap tightly in plastic wrap and refrigerate for at least 30 minutes to relax the gluten and firm up the butter.
Once chilled, remove the dough from the fridge and place on a lightly floured surface. Roll it out to about 0.5 cm (1/4 inch) thickness, maintaining an even layer.
Use a cookie cutter or sharp knife to cut the dough into rectangles or your preferred shapes. Transfer the cut cookies to a parchment-lined baking sheet, spacing them about 1 inch apart.
Chill the shaped cookies on the baking sheet for another 10 minutes to help them hold their shape during baking.
Bake in a preheated oven at 175°C (350°F) for 12-15 minutes, or until the edges are just lightly golden. Keep a close eye after 10 minutes to prevent overbaking.
Remove the cookies from the oven and let them rest on the sheet for about 5 minutes; then transfer to a cooling rack. They will be crisp and flaky as they cool, with a subtle buttery aroma filling your kitchen.
Finish by sprinkling a tiny pinch of sea salt or drizzling with melted chocolate, if desired. Serve once completely cooled—these cookies are best enjoyed with a cup of tea or coffee.
