01 -
Gather all ingredients and preheat the oven to 175°C (350°F).
02 -
Beat softened butter, ½ cup powdered sugar, and vanilla extract with an electric mixer in a large bowl until smooth.
03 -
Gradually mix in all-purpose flour, finely chopped pecans, and salt until the dough is fully combined.
04 -
Roll the dough into walnut-sized balls and place them 5 cm (2 inches) apart onto ungreased baking sheets.
05 -
Bake in the preheated oven for 12 to 15 minutes, or until the bottoms are light golden brown with pale tops. Avoid letting the cookies get too brown.
06 -
Remove the baking sheets from the oven and let the cookies cool briefly before transferring them to wire racks.
07 -
Place ⅓ cup powdered sugar in a shallow bowl. Roll the hot cookies in the sugar to coat, then return them to the wire racks to cool completely.
08 -
Once cooled, roll the cookies in powdered sugar once more for a finished coating.