Preheat your oven to 350°F (175°C).
In a mixing bowl, cream the softened butter and powdered sugar together until light and fluffy.
Add vanilla extract if using, and mix well.
In another bowl, combine the flour and salt.
Gradually add the dry ingredients to the wet mixture, mixing until just combined.
Turn the dough out onto a lightly floured surface and roll it to about 1/4 inch thickness.
Use cookie cutters to cut out shapes and place them on a baking sheet lined with parchment paper.
Sprinkle granulated sugar on top of the cookies if desired.
Bake in the preheated oven for 15-20 minutes or until the edges are lightly golden.
Let cool on the baking sheet before transferring to a wire rack.