Preheat your oven to 350°F (175°C). Line a cookie sheet with parchment paper if desired.
In a mixing bowl, cream together the softened butter, granulated sugar, and brown sugar until light and fluffy using an electric mixer or whisk.
Beat in the eggs, one at a time, and then stir in the vanilla extract until well incorporated.
In a separate bowl, whisk together the flour, baking soda, and salt. Gradually add this dry mixture to the wet ingredients, mixing until just combined.
If using, fold in the chocolate chips or nuts gently into the dough.
Drop tablespoons of dough onto the prepared cookie sheet, leaving enough space between them as they will spread.
Bake in the preheated oven for 10 to 12 minutes, or until the edges are golden brown, and the centers are set but still soft.
Remove from the oven and let the cookies cool on the cookie sheet for about 5 minutes before transferring them to a cooling rack to cool completely.
If desired, dust with powdered sugar before serving.