Set your oven to 350°F (175°C) and prepare a baking sheet with parchment paper to prevent sticking.
Using an electric mixer, beat the butter and sugar in a large bowl until they are light and fluffy.
Beat in the eggs one at a time, then stir in the vanilla extract.
In another bowl, combine the flour, baking powder, baking soda, and salt by whisking them together thoroughly.
Slowly blend the dry mixture into the creamy mixture, stirring until they are just incorporated. If you choose to include them, gently stir the nuts or chocolate chips into the batter.
Use a cookie scoop to drop dough balls onto the prepared baking sheet, spacing them about 2 inches apart.
Place the cookies in the oven and bake for 10-12 minutes, or until you see the edges turn a lovely golden brown.
After baking, let the cookies rest on the baking sheet for 5 minutes to set before moving them to a cooling rack where they can cool down completely.