In a large bowl, beat the butter and the powdered sugar together with an electric mixer (or stand mixer) until light and fluffy, 3 to 6 minutes. Scrape down the sides of the bowl as needed.

Add the flour and salt, and mix together on low until combined.

Press the dough into a ball and knead on a lightly floured surface until the dough is very smooth, about 3 minutes.

Roll the dough out, between 2 pieces of parchment paper, until 1/2-inch thick.

Cut into shapes, and place the cut cookies on a parchment-lined baking sheet.

Gather the dough scraps, re-roll, and cut again.

Score the cookies with a fork to prevent any bubbles.

Refrigerate the dough on the baking sheet for 20 minutes.

While the dough is chilling, preheat the oven to 300 degrees F. Sprinkle the cookies with the granulated sugar, and bake until lightly browned on the edges, about 8 to 15 minutes. Let the cookies cool on the baking sheet for 10 minutes, and then move them onto a wire rack.

Let them cool completely before eating.