Combine flour and salt in a small bowl. Beat butter and cup sugar in a large bowl on medium speed until fluffy. Add vanilla, mix well. Add flour cup at a time to form a soft dough. Wrap dough in plastic wrap and refrigerate until firm (20 minutes).
Preheat oven at 325.
Spread remaining sugar on a small plate. Shape dough into 1-inch balls and roll in sugar (or finely crushed walnuts). Place balls 2-inches apart on ungreased cookie sheets.
Bake until firm, about 5 minutes.
Remove from oven. Make deep indentation in each cookie and fill with jam (if using chocolate kisses, make indentation, but do not fill).
Bake another 10 minutes or until light brown. Cool completely upon wire racks.
If using chocolate kisses instead of jam, cool for five minutes, then add chocolate kisses.
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To crush walnuts without making a mess, use a food processor, or pour walnuts into a large freezer bag and mash by rolling a rolling pin over the walnuts until they are finely crushed.
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