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

In a large mixing bowl, cream together the butter and sugar using an electric mixer until light and fluffy, about 3 to 5 minutes.

Mix in the vanilla extract until fully incorporated.

Gradually mix in the flour on low speed until just combined, ensuring the dough is soft.

Shape the dough into a log about 2 inches in diameter, wrap in plastic, and chill in the refrigerator for 1 hour.

Slice the chilled dough into 1/4-inch rounds and place on the prepared baking sheet.

Lightly sprinkle flaky sea salt over the tops of each cookie slice.

Bake for 12 to 15 minutes until the edges are golden and the centers remain pale.

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