Step 1: Preheat the Oven

1. Preheat your oven to 350°F (175°C).
2. Line a baking sheet with parchment paper or a silicone baking mat.

Step 2: Make the Cookie Dough

1. In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy, about 2–3 minutes.
2. Mix in the vanilla extract and salt until combined.
3. Gradually add the all-purpose flour, mixing until just combined.
4. Fold in the shredded coconut and chopped nuts (if using) until evenly distributed.

Step 3: Shape the Cookies

1. Roll the dough into 1-inch balls and place them on the prepared baking sheet, spacing them about 2 inches apart.
2. Gently flatten each ball slightly with your palm.

Step 4: Bake the Cookies

1. Bake in the preheated oven for 15–20 minutes, or until the edges are lightly golden and the centers are set.
2. Remove from the oven and let the cookies cool on the baking sheet for about 5 minutes before transferring them to a wire rack to cool completely.

Step 5: Coat the Cookies

1. Once the cookies are completely cool, roll them in powdered sugar until they are fully coated.
2. For an extra festive look, roll them in powdered sugar again just before serving.