In a stand mixer fitted with a paddle attachment, cream the softened butter and granulated sugar on medium-high speed for 3 minutes until pale and aerated.

Incorporate the egg yolk, vanilla extract, and sea salt, mixing until well combined.

Reduce the mixer speed to low and gradually add the sifted flour, mixing only until the dough just comes together to avoid overworking the gluten.

Transfer the dough to a sheet of plastic wrap and form into a uniform cylindrical log approximately 5 centimeters in diameter.

Wrap the dough log tightly and refrigerate for a minimum of 60 minutes to allow the fats to solidify.

Preheat the oven to 175 degrees Celsius (350 degrees Fahrenheit) and line a heavy-duty baking sheet with parchment paper.

Remove the dough from the refrigerator and use a sharp knife to slice the log into rounds 1 centimeter thick.

Place the rounds onto the prepared baking sheet, leaving 3 centimeters of space between each cookie.

Bake for 10 to 12 minutes, or until the edges are barely golden while the centers remain pale.

Transfer the cookies to a wire cooling rack and allow them to reach room temperature before serving.