Preheat and prep. Heat the oven to 350°F (175°C). Line two baking sheets with parchment paper for easy cleanup.

Cream the butter and sugar. In a large bowl, beat the softened butter with 1/2 cup powdered sugar until smooth and creamy, about 2 minutes. Mix in the vanilla (and almond extract, if using).

Combine the dry ingredients. In a separate bowl, whisk together the flour and salt. Add to the butter mixture and mix on low until just combined.

Fold in the nuts. Stir in the finely chopped nuts until evenly distributed. The dough will be soft but not sticky and should hold together when pressed.

Chill briefly (optional but helpful). If the dough feels very soft, chill it for 20–30 minutes to make rolling easier and prevent spreading.

Shape the cookies. Scoop rounded tablespoons of dough and roll into 1-inch balls. Place them about 1 inch apart on the prepared sheets.

Bake. Bake for 11–13 minutes, until the bottoms are lightly golden but the tops still look pale. Do not overbake; they should not brown on top.

First sugar roll. Let the cookies cool on the sheet for 5 minutes, then gently roll them in a bowl of powdered sugar while still warm. Place on a rack to cool completely.

Second sugar roll. Once fully cool, roll the cookies again in powdered sugar for that classic, snowy coating.

Serve or gift. Arrange on a platter or tuck into tins with parchment between layers. They’re ready to share.