01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together the flour, baking soda, and salt in a medium bowl; set aside.
03 - Using an electric mixer, beat the softened butter with brown and granulated sugars until light and fluffy, about 2 to 3 minutes.
04 - Add eggs one at a time, beating thoroughly after each addition, then stir in the vanilla extract.
05 - Gradually add the dry ingredients to the wet mixture, mixing just until incorporated.
06 - Evenly fold in the semi-sweet chocolate chips.
07 - Scoop tablespoon-sized portions of dough onto the prepared baking sheets, spacing approximately 2 inches apart.
08 - Bake for 10 to 12 minutes until edges are golden and centers are set.
09 - Allow cookies to cool on the baking sheets for 5 minutes before transferring to a wire rack.
10 - Once completely cooled, generously dust cookies with powdered sugar to create a snowy finish.