01 -  Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper. 
 02 -  In a large mixing bowl, use an electric mixer or whisk to beat the softened butter and granulated sugar together until the mixture becomes pale and fluffy. 
 03 -  Mix in the egg yolk and vanilla extract until thoroughly combined. 
 04 -  Add the all-purpose flour and fine sea salt to the bowl, mixing gently until a soft dough forms. Avoid overworking the dough. 
 05 -  Shape the dough into a log approximately 1.5 inches in diameter. Wrap in plastic wrap and chill in the refrigerator for 20 minutes. 
 06 -  Cut the chilled dough into 1/4-inch thick rounds. Place the rounds on the prepared baking sheet, spacing them about 1 inch apart. 
 07 -  Bake for 10 to 12 minutes, or until edges are lightly golden. Transfer cookies to a wire rack to cool completely. 
 08 -  In a bowl, whisk together sifted powdered sugar, cream soda, heavy cream, and vanilla extract until smooth and thick but pourable. If needed, adjust consistency by adding a few drops of cream soda. 
 09 -  Drizzle the glaze over cooled cookies using a spoon or piping bag. Allow the glaze to set for at least 10 minutes before serving.