Step 1: Make the Shortbread Dough

• In a large mixing bowl, combine the cold, cubed butter, granulated sugar, and salt. Use a pastry cutter or fork to blend the ingredients until the texture resembles coarse crumbs.
• Stir in the vanilla extract until evenly mixed.
• Gradually add the flour, mixing gently until the dough comes together. Avoid over-mixing to maintain a tender texture.

Step 2: Chill and Shape the Dough

• Form the dough into a flat disc, wrap it in plastic wrap, and refrigerate for at least 30 minutes to firm up.
• Preheat your oven to 325°F (165°C). Line a baking sheet with parchment paper.
• Roll the chilled dough out on a lightly floured surface to about 1/4-inch thickness. Use cookie cutters to cut into your desired shapes.

Step 3: Bake the Cookies

• Place the cut-out cookies on the prepared baking sheet, spacing them about 1 inch apart.
• Bake for 12-15 minutes, or until the edges are just beginning to turn golden.
• Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

Step 4: Optional Chocolate Dip

• Melt the semi-sweet chocolate in a microwave-safe bowl in 20-second intervals, stirring after each, until smooth.
• Dip each cooled cookie halfway into the melted chocolate and let the excess drip off.
• Place the chocolate-dipped cookies on parchment paper and allow the chocolate to set completely before serving.