Combine flour and salt in a bowl. Whisk until combined.
In a stand mixer, cream butter and powdered sugar on medium speed with paddle attachment until light and smooth, about 1 minute. Add vanilla and mix for 30 seconds on low speed. Gradually add flour mixture and beat on low until blended and dough has formed, about 2 minutes.
Divide dough in half, form into discs, and wrap with plastic wrap. Chill in refrigerator for 1 hour.
Preheat oven to 350°F. Roll dough out on a lightly floured surface until 1/4-in. thick. Cut dough with preferred cookie cutter and place on parchment paper-lined baking sheet.
Bake for 14 to 16 minutes until golden brown. Cool on a wire rack.