Preheat the Oven: Gather ingredients and preheat the oven to 350°F (175°C).
Cream Butter & Sugar: Beat butter, ½ cup powdered sugar, and vanilla until smooth.
Add Dry Ingredients: Mix in flour, pecans, and salt until fully incorporated.
Shape the Cookies: Roll dough into walnut-sized balls and place them 2 inches apart on ungreased baking sheets.
Bake: Bake for 12–15 minutes until the bottoms are lightly golden and tops remain pale.
First Sugar Coating: Let cookies sit briefly, then roll the hot cookies in ⅓ cup powdered sugar and return to racks to cool.
Second Sugar Coating: Once fully cooled, roll the cookies in powdered sugar again.