Preheat your oven to 375°. Line two cookie sheets with parchment paper or silicone baking mats.
In a large bowl, combine butter, powdered sugar, and vanilla. Use an electric mixer on medium speed until fluffy.
Gradually add the flour and salt. Mix until the dough comes together.
If you’re using nuts or chocolate chips, fold them in gently.
Using a tablespoon, scoop out portions of the dough and roll them into small balls.
Bake the cookies for 7 to 8 minutes, or until the bottoms are just slightly brown.
Remove the cookie sheets from the oven and let the cookies cool completely on a wire rack.
Melt your chocolate according to the package directions.
Dip each cookie into the melted chocolate and place on a cookie sheet lined with wax paper.
Sprinkle with powdered sugar once the chocolate has completely set.