Preheat your oven to 350°F (175°C). Line two large baking sheets with parchment paper or silicone baking mats.

Toast Pecans (Optional but Recommended): Spread the chopped pecans on a dry baking sheet and toast them in the preheated oven for 5 to 7 minutes, or until fragrant. Allow them to cool completely before using them in the dough.

Cream Butter and Sugar: In the bowl of a stand mixer fitted with the paddle attachment, beat the softened butter and the 1/2 cup of powdered sugar until the mixture is light and fluffy, about 2 to 3 minutes, scraping down the sides of the bowl as needed.

Add Flavoring: Mix in the vanilla extract and salt until just combined.

Add Flour: Gradually add the 2 cups of all-purpose flour, mixing on low speed until the dough just comes together. Be careful not to overmix the dough once the flour is added.

Fold in Pecans: Stir in the cooled, chopped or ground pecans by hand until they are evenly distributed throughout the dough. The dough will be stiff and crumbly.

Shape the Cookies: Use a small cookie scoop (about 1 tablespoon) or simply roll the dough into small, uniform balls, approximately 1 inch in diameter. Place the dough balls 1 to 2 inches apart on the prepared baking sheets.

Bake: Bake for 12 to 15 minutes, or until the cookies are set and the bottoms are lightly golden. The cookies should still look pale white on top.

Cool Slightly: Remove the cookies from the oven and let them cool on the baking sheet for just 2 to 3 minutes. Do not let them cool completely before the first roll.

First Roll (While Warm): Pour 1 cup of the reserved powdered sugar for rolling into a shallow dish or bowl. While the cookies are still warm (but cool enough to handle), gently roll each cookie in the powdered sugar until fully coated. The residual heat helps the sugar stick and partially melt. Return the coated cookies to a wire rack.

Cool Completely: Allow the cookies to cool entirely on a wire rack (about 30 minutes).

Second Roll (When Cool): Pour the remaining 1/2 cup of powdered sugar into the shallow dish. Once the cookies are entirely cool, roll them a second time in the fresh powdered sugar. This ensures the distinct, thick “snowball” look and texture.