First, preheat the oven to 325 degrees Fahrenheit. Line a baking pan with parchment paper.

Cut the cold butter into small cubes. Add the cubed butter and sugar to a large mixing bowl. Using a stand mixer or hand mixer, beat until fluffy and creamy.

Then, add in the flour and vanilla extract. Stir until a thick dough is formed.

Roll the dough into small 1 inch sized balls. If desired, roll the dough balls in more sugar. Place at least 3 inches apart on the prepared baking pan. Press down slightly on each dough ball.

Bake for 9 to 11 minutes, or until the cookies are just barely set around the edges. They may still look gooey and soft in the middle.

Finally, remove the pan from the oven. Once the cookies are fully cooled, add frosting if desired.