Make sure your butter is at room temp.
Add ½ cup powdered sugar and 1 cup softened butter to the bowl of a stand mixer with the paddle attachment. Cream on medium speed for 1-2 minutes until light and fluffy. Stop and scrape down the sides.
With the mixer on low, slowly start adding in the flour about ½ cup at a time allowing the flour to incorporate into the dough until adding more.
Mix on medium if the dough isn't coming together quick enough. Once all the flour is added and a smooth dough forms, stop the mixer.
If using nuts, add the nuts in here and mix by hand. You can also do half with, and half without nuts. You'll need to separate the dough in half to do so.
Chill the dough for 30 minutes in the fridge. Preheat the oven to 350° F and line 2 cookie sheets with parchment paper.
When the dough is chilled, use a 1 tablespoon cookie scoop or a kitchen tablespoon to scoop out the dough. Line 4 cookies per row in 3 rows (12 cookies per sheet). Repeat with the other cookie sheet.
Bake for 15 minutes until lightly golden.
In a shallow bowl, add about ¼ cup more powdered sugar for rolling.
Cool the cookies for 8 minutes, then roll them in powdered sugar while still warm. Let them cool on the countertop for the sugar to set.
Store in an airtight container for 3 days or freeze for up to 2 months. Dust with powdered sugar before serving if making ahead.