Preheat your oven to 325°F and line two baking sheets with parchment paper.
In a large mixing bowl, beat the softened butter and granulated sugar together with an electric mixer on medium speed until the mixture is light and fluffy, about 2 minutes.
Beat in the vanilla extract until fully incorporated, then gradually mix in the flour and salt on low speed until just combined.
Gently fold in the finely chopped pecans with a spatula until evenly distributed throughout the dough.
Scoop 1 tablespoon portions of dough and roll them between your palms to form 1-inch balls, placing them 2 inches apart on the prepared baking sheets.
Bake for 18-20 minutes until the bottoms are lightly golden and the tops look set but remain pale.
Let the cookies cool on the baking sheet for 5 minutes until firm enough to handle but still warm.
Roll the warm cookies in powdered sugar until generously coated, then transfer to a wire rack to cool completely before rolling a second time in powdered sugar for a snowy finish.
