In a large bowl, I start by creaming the softened butter and powdered sugar until light and fluffy. This step is key for soft, tender cookies. Take your time here; the mixture should look pale and smooth.

I mix in the vanilla extract next, making sure it’s fully incorporated. This small step adds a lot of flavor. Scrape down the sides of the bowl so everything blends evenly.

In a separate bowl, I stir together the flour and salt. Adding dry ingredients gradually helps avoid overmixing. This keeps the cookies delicate instead of tough.

I gently fold in the finely chopped walnuts. Even distribution is important so every bite has that nutty flavor. Finely chopped nuts also help the cookies hold together better.

Using my hands, I roll small portions of dough into 1-inch balls. Keeping them uniform helps them bake evenly. Place them slightly apart on the prepared baking sheet.

I bake the cookies in a preheated oven at 350°F (175°C) for about 12–15 minutes. They should be set but not browned. The bottoms may be lightly golden, which is perfect.

While the cookies are still warm, I gently roll them in powdered sugar. This first coating sticks best when they’re warm. Let them cool completely, then roll them again for that classic snowy look.