In a small bowl, whisk the all purpose flour, chopped pecans and salt together.
1 ¾ cups all-purpose flour, 1 ¼ cups pecan halves, ½ teaspoon salt
In a separate, medium bowl or the bowl of a stand mixer, cream the butter and ⅓ cup of powdered sugar together. Add the vanilla extract and mix until well combined.
1 cup unsalted butter, ⅓ cup powdered sugar, 2 teaspoons vanilla extract
Stir in the flour mixture by hand, mixing just until the dough comes together. Do not over mix. Cover the dough with plastic wrap and refrigerate for 20 minutes.
Preheat the oven to 350°F. Line a large baking sheet with parchment paper or a silicone baking mat.
Use a 1 tablespoon cookie scoop to scoop out cookie dough and roll into balls. Place cookie dough balls on the prepared baking sheet and bake for 10 minutes or until just lightly browned on the bottom. Do not overbake.
Let cookies sit for about 2 minutes, or until cool enough to handle, and then very gently and carefully, roll the cookies in the powdered sugar and place on a cooling rack to cool.
After the cookies have cooled completely, roll the cookies in the powdered sugar for a second time. Serve and enjoy!
2 cups powdered sugar