1-First, whisk together the flour, salt, and baking soda in a medium bowl and set aside. In a mixer bowl, beat the butter and sugar on high speed until fluffy and smooth, about 4 to 5 minutes. Reduce the mixer speed to medium, then add the egg, vanilla extract, and nutmeg if using; beat until combined.

2-Lower the mixer speed to slow and add the flour mixture in three parts, mixing just until combined after each addition. Remove the dough from the mixer, place it in a sealed bag, and refrigerate for at least one hour to firm up. Preheat the oven to 325°F (163°C) and line a cookie sheet with parchment paper.

3-Scoop tablespoon-sized dough balls, roll them smooth, flatten gently, and place on the tray with about 1 ½ inches between each. Bake for 9 to 11 minutes or until the edges turn golden brown. Cool on the baking sheet for 5 to 10 minutes before serving.