I found that this is a good recipe to finish as a family. If the cookies cool before they are rolled, they tend to not accept that second layer. Also, I roll them an extra time if I am going to give it or present them. The extra layer will come off as they are moved around rather than the second layer.

1 C butter/margarine, softened
1/2 C powdered sugar
1 t vanilla
2 1/4 C all-purpose flour
1/4 t salt
3/4 C finely chopped nuts (opt.)
Powdered Sugar

1 C butter/margarine, softened 1/2 C powdered sugar 1 t vanilla 2 1/4 C all-purpose flour 1/4 t salt 3/4 C finely chopped nuts (opt.)

Start by heating oven to 400 degrees F.

Beat softened butter/margarine, 1/2 C powdered sugar, and the vanilla in a large bowl with an electric mixer (on medium speed) or a spoon is fine.

Stir in flour and salt until blended, then add in nuts (opt.).

Once dough is well mixed with no clumps, shape the dough into 1-inch balls and place about 2-inches apart on ungreased cookie sheet.

Bake at 400 degrees F for 8 to 9 minutes or until set but NOT brown.

IMMEDIATELY remove from cookie sheet; roll in powdered sugar.
Cool Completely on wire rack.
Roll in powdered sugar again.

Enjoy!