Cream the Butter: In a large mixing bowl (or stand mixer), cream the softened butter and 1/2 cup of powdered sugar together until light and fluffy. This usually takes about 2–3 minutes.

Add Flavor: Beat in the vanilla extract and salt.

Mix the Dough: Add the flour, and once the flour is mostly incorporated, fold in the finely chopped pecans. Mix until everything is blended and a dough forms.

Chill: Wrap the dough in plastic wrap (or cover the bowl tightly) and refrigerate for at least 30 minutes.

Preheat: While the dough chills, preheat your oven to 350°F (175°C). 

Roll: Scoop tablespoon-sized amounts of dough and roll them into smooth balls between your palms. Place them on the prepared baking sheet (they don’t spread much, so you can place them about an inch apart).

Bake: Bake for 12–15 minutes. The cookies should be set but pale—do not let them brown on top.

First Coat: Remove from the oven and let cool on the wire rack for just a few minutes until you can handle them safely. While they are still warm, roll the balls in the coating powdered sugar. (The sugar will melt slightly; this is good!).