In a large mixing bowl, beat the butter until pale and fluffy. I used a stand mixer for this step.
Gradually add the sugar and mix until fully incorporated.
Sift in 2 ¾ cups of flour, reserving the remaining flour for adjustments later. Mix well.
Add the vodka or brandy and continue mixing.
Add the vanilla and baking soda, and mix until smooth.
If needed, transfer the dough to a larger bowl and mix by hand. If the dough feels too sticky, gradually add more flour (up to 1 additional cup).
Use a tablespoon to scoop portions of dough and place them evenly on a baking sheet.
Bake at 375°F for 50 minutes to 1 hour, or until the cookies are lightly golden.
Sprinkle with powdered sugar for a finishing touch!