3 sticks (12 ounces) unsalted butter, softened
1 cup powdered sugar
3 cups all purpose flour
1/2 teaspoon salt
1 teaspoon vanilla
Cream the butter and powdered sugar together until fluffy. Stir the flour and salt together and add to the butter and sugar mixture. Add the vanilla and blend thoroughly. Gather the dough into a ball, wrap in waxed paper, and chill for 4 hours.
Roll out the chilled dough to a thickness of ⅜ inch. Using a 3-inch-long heart-shaped cookie cutter, cut out the cookies. Sprinkle the tops with granulated sugar if desired. Place the cut-out cookies on ungreased cookie sheets and refrigerate 45 minutes before baking.