Preheat oven to 325°F. Line cookie sheets with parchment paper.
In a large mixing bowl or stand mixer, beat butter, sugar, and vanilla until smooth.
Mix in salt and flour until dough forms. Stir in chocolate chips.
Scoop and roll into 1-inch balls and place on prepared baking sheet.
Bake 15–17 minutes, until lightly golden.
Cool 5 minutes, then roll warm cookies in powdered sugar. Cool on wire rack. Roll again in powdered sugar to create a thick coat before serving.
