Beat butter and powdered sugar until light and fluffy.
Mix in flour, salt, and extract, just until combined.
Cover dough and refrigerate at least 30 minutes.
Preheat oven to 350℉. Line baking sheets with parchment paper.
Roll dough into 1-inch balls and place on prepared baking sheet.
Bake 10 minutes, or until set, but not browned.
Remove to a cooling rack to cool slightly. While still warm roll in powdered sugar and return to cooling rack to cool completely.
When the cookies have cooled completely, roll in powdered sugar again.
Store in an airtight container.
