Preheat your oven to 350°F (175°C). Prepare your baking sheet by greasing it lightly or lining it with a silicone mat.

In a mixing bowl, sift together the powdered sugar and cornstarch to create a smooth mixture.

In a stand mixer, add the softened salted butter and vanilla extract to the sifted dry ingredients. Beat together on medium speed until light and fluffy, about 3-5 minutes.

Gradually add the all-purpose flour while mixing on low speed. Stop mixing as soon as a dough forms.

Lightly dust your countertop with powdered sugar. Roll out the dough to about ½ inch thick.

Cut the rolled dough into rectangles or your preferred shapes and transfer to your prepared baking sheet.

Bake for 10-15 minutes until the edges are golden brown and tops are pale.

Allow the cookies to cool on the baking sheet for a few minutes before transferring to a wire rack.