How to Make It
Preheat oven to 350°F. Place chopped pecans in a 9-by-13-inch metal baking dish. Roast in the oven until the pecans have a nutty aroma and are lightly toasted, 6 to 8 minutes. Remove and set aside to cool.
Beat butter and sugar together until lightened and creamy. Scrape down sides of the bowl and add vanilla extract and salt; beat to combine. Add flour and cooled toasted pecans, and mix on low until incorporated, scraping down the sides of the bowl as needed.
Line 2 baking sheets with parchment paper. Scoop and shape dough into 1 inch balls, pressing the dough in your hands. (Note: the dough will be very crumbly, so you will be pressing the dough balls into spheres instead of rolling them between your palms.) Place cookies 1/2 inch apart on baking sheets. Bake until lightly browned, about 15 minutes.
Allow cookies to cool until just cool enough to handle but still quite warm. Roll each cookie in powdered sugar, putting the cookie back on the baking sheet after it’s coated in sugar. Allow cookies to cool completely and roll them again in powdered sugar before serving or storing in an airtight container.