Preheat your oven to 325°F (about 165°C).

In a large bowl or stand mixer, beat the butter and powdered sugar together until creamy and smooth.

In a separate bowl, stir together the flour and chopped nuts if you’re using them.

Add the dry mixture to the butter and sugar, stirring until a soft dough forms.

Shape the dough into small balls, about the size of a walnut, and place them spaced apart on an ungreased cookie sheet.

Bake in the preheated oven for about 20 to 25 minutes, or until the bottoms are lightly golden.

While the cookies are still warm, roll them in powdered sugar to coat completely.

Let the cookies cool on a wire rack.