01 - Preheat oven to 350°F and line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together flour, baking soda, and salt. Set aside.
03 - In a large mixing bowl, beat butter, brown sugar, and granulated sugar until light and fluffy, approximately 2 minutes.
04 - Add eggs one at a time, beating well after each addition. Mix in vanilla extract.
05 - Gradually add dry ingredients to wet ingredients, mixing until just combined.
06 - Fold in chocolate chips and nuts if using.
07 - Scoop dough by heaping tablespoonfuls onto prepared baking sheets, spacing about 2 inches apart.
08 - Bake for 10-12 minutes until edges are golden but centers remain soft.
09 - Cool on baking sheet for 5 minutes, then transfer to wire rack. Dust generously with powdered sugar while slightly warm for snow effect.
10 - Serve warm or at room temperature.