Add the sea salt, powdered sugar and flour to the bowl and mix until no flour bits are visible and you have a soft dough. It should mostly clear the bowl.
Line an 8x8 inch square pan with parchment paper (two overlaying sheets so all sides are covered).
Press the dough into the bottom of the pan in an even layer. Use a rubber spatula to help you even it out, tuck the edges in. Cover the pan with plastic wrap to seal and set aside for 30-60 minutes.
Preheat the oven to 350 F. Dock the dough with a fork (to prevent air bubbles). If you are not going to do a glaze, you can sprinkle the top with some granulated sugar for additional crunch. If you will do a glaze, leave the dough bare.
Bake for 30 minutes, until the edges are nicely golden.
Remove from the oven and very carefully lift out the dough using the parchment paper as a sling.
Slice the dough vertically into 8 strips (in half, then each of those in half and then in half again - see pics and video). Then slice horizontally into thirds (this will make 24 cookies).