Start by creaming the softened butter with the powdered sugar until the mixture achieves a light and airy texture. Mix in the vanilla extract to enhance the flavor.

In a separate bowl, whisk together the sifted flour and salt to ensure they are evenly combined. Gradually incorporate the dry mixture into the butter and sugar blend, stirring until a cohesive dough forms. Fold in the chopped walnuts or pecans for a delightful nutty crunch.

If the dough feels too soft to handle, refrigerate it for a short time to make shaping easier.

Shape the dough into small, uniform balls, approximately 1 1/4 inches in diameter. Arrange the dough balls on a baking sheet lined with parchment paper or leave the sheet ungreased for best results.

Bake in a preheated oven at 400°F for 10–12 minutes, or until the cookies develop a light golden-brown hue. Remove the baking sheet from the oven and allow the cookies to cool slightly before handling.

While the cookies are warm but not too hot, gently roll them, a few at a time, in powdered sugar until they are generously coated. Transfer the coated cookies to a wire rack to cool completely.

For an optional but beautifully snowy finish, roll the cookies in powdered sugar again once they have reached room temperature.