Preheat the oven to 350 degrees. Line a large baking sheet with parchment paper.
Combine the softened butter, ½ cup powdered sugar and vanilla and beat until fluffy, about 1-2 minutes.
Add the flour and salt and stir until a dough starts to form. Once the flour is about 80% mixed in, add the chopped pecans. Mix together, being careful not to over mix.
Roll the dough into 1 ½" balls and place 2" apart on the baking sheet. Bake for 12-14 minutes, or until the bottoms of the cookies are lightly browned.
Remove from the oven and let cool for 5 minutes on the baking sheet. Then place on a wire cooling rack to finish cooling.
While cooling, place ½ cup a powdered sugar in a container with a lid.
When the cookies have cooled completely, place several in the container, cover with the lid and gently turn to coat the cookies with the sugar. You can repeat this step for additional coating.
Notes
Cook's Tips:
Let the butter soften to room temperature so it is easier to whip.
Be careful not to over mix the dough or the cookies will be less tender. Stop mixing right as a dough starts to form (see photos above).
The cookies may seem underdone when you remove them from the oven - they will firm up as they cool.
When coating the cookies in powdered sugar, be gentle with them. Otherwise they may crumble.