Gather all ingredients and preheat oven to 350°F (175°C).
Cream softened butter, ½ cup powdered sugar, and vanilla extract until smooth and light.
Incorporate flour, chopped pecans, and a pinch of salt until a soft dough forms.
Roll dough into walnut-sized balls and place on baking sheets.
Bake for 12 to 15 minutes until light golden brown on the bottoms.
Let cool on baking sheets for a few minutes before transferring to wire racks.
Roll warm cookies in ⅓ cup powdered sugar to coat.
Once cooled, roll again in powdered sugar for a final coating.