01 - In a large bowl, cream the butter and powdered sugar together until light and fluffy. Mix in vanilla extract.
02 - Add flour and salt; mix gently until combined. Do not overwork the dough.
03 - Divide dough in half. Shape each half into a disk, wrap in plastic wrap, and refrigerate for 30 minutes.
04 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
05 - On a lightly floured surface, roll out dough to approximately ¼ inch thickness. Cut into desired shapes using cookie cutters.
06 - Place cookies on prepared baking sheets, spacing 1 inch apart.
07 - Bake 12 to 15 minutes, or until edges are just golden. Cool completely on a wire rack.
08 - Melt chocolate and coconut oil (if using) in a heatproof bowl over simmering water or in 20-second bursts in the microwave, stirring until smooth.
09 - Dip half of each cooled cookie into the melted chocolate, allowing excess to drip off. Place on parchment paper.
10 - Sprinkle with toppings if desired. Allow to set at room temperature or refrigerate briefly to harden.