Preaheat oven to 375°. Line two cookie sheets with parchment paper or silicone baking mats.

Mix butter, ½ cup powdered sugar, and vanilla with an electric mixer until fluffy. Add flour and salt and mix until the dough comes together. Stir in the nuts or chocolate chips, if using. If dough is too soft, chill it until you can work it easily with your hands. It will come together fast with a stand mixer, slower with a hand mixer.

Scoop 1 tablespoon balls of dough onto prepared cookie sheets. Bake cookies for 7-8 minutes until bottoms are just slightly brown. Remove from oven and cool completely.

Melt chocolate according to package directions. I like to melt it in paper bowls because it's easy clean up. Dip each cookie into the chocolate, roll and tap off excess. Place on a cookie sheet lined with wax paper and chill to harden. You can add sprinkles while the chocolate is wet if you want.

For garnish, sprinkle with powdered sugar.