Pre-heat oven to 350 degrees Fahrenheit

Combine flour, baking soda, and salt in a mixing bowl then mix together. Set aside.

Cream butter for a minute using an electric mixer then add sugar and continue creaming for another minute.

Add egg and vanilla extract then continue mixing in low speed until all ingredients are well incorporated.

Gradually beat-in the flour mixture and mix (in low speed) for 2 minutes.

Scoop about 1 to 2 tablespoons of the mixture and roll them into balls.

Arrange in a backing tray lined with parchment or wax paper.

Bake for 14 to 16 minutes.

Let cool using a wire rack then decorate, if desired.

Serve. Share and enjoy!