Preheat your oven to 350°F (175°C) and line your baking sheet with parchment paper.

In a large mixing bowl, combine softened unsalted butter, granulated sugar, brown sugar, and vanilla extract. Beat on medium speed for 3-5 minutes until light and fluffy.

Gradually add sifted all-purpose flour and salt, mixing on low speed until just combined.

Roll the dough into small balls, about 1 inch in diameter, and place them on the lined baking sheet.

Flatten each dough ball to about 1/2 inch thick and sprinkle a pinch of flaky sea salt on top.

Bake for 12-15 minutes until edges are lightly golden and centers remain soft.

Cool cookies on the baking sheet for 5 minutes before transferring to a wire rack.