Preheat the oven to 300 degrees and prepare two cookie sheets with parchment paper.
In a stand mixer or large bowl with electric beaters, Beat the butter and powdered sugar on high for 5 minutes. Scrape down the sides when necessary.
Add in the vanilla extract and mix on high for another 2 minutes.
Mix in the flour, cornstarch, and salt and mix on low until combined
Turn up the mixer to high and allow to beat for 2 minutes.
Roll the dough into little balls the size of a half dollar and place on the prepared cookie sheets.
Lightly dust a fork with powdered sugar to prevent sticking and gently press each cookie ball down. Top with sprinkles if desired
Bake for approximately 15-20 minutes or until the edges are just set. Allow cookies to fully cool. Enjoy!
They can be stored at room temperature in an airtight container for up to 5 days or frozen for up to 6 months.