Heat oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a large bowl, beat butter and granulated sugar until light and fluffy.
Stir in vanilla extract until fully combined.
Gradually add flour, pecans, and salt, mixing until dough forms.
Roll dough into 1-inch balls and place on the baking sheet.
Bake for 12–15 minutes or until cookies are lightly golden on the bottom.
Let cookies cool slightly, then roll in powdered sugar while still warm.
Allow cookies to cool completely, then roll again in powdered sugar before serving.