Step 1: Preheat your oven to 350°F (175°C) for even baking.
Step 2: In a mixing bowl, cream together the unsalted butter and powdered sugar until light and fluffy (about 2-3 minutes).
Step 3: Add the vanilla extract and mix until well incorporated.
Step 4: In a separate bowl, whisk together the all-purpose flour, salt, and baking powder.
Step 5: Gradually add the dry ingredients to the wet mixture, mixing just until combined.
Step 6: Gently fold in the chopped walnuts.
Step 7: Drop rounded balls of dough onto a baking sheet lined with parchment paper.
Step 8: Bake for about 12-15 minutes or until edges are lightly golden.
Step 9: Allow to cool on the baking sheet and then dust with extra powdered sugar.