1. Prep: Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper.
2. Make the Dough: In a large bowl, beat the softened butter with ½ cup of the powdered sugar until smooth and creamy. Mix in the vanilla extract and salt. Gradually add the flour, mixing just until a soft dough forms and no dry streaks remain.
3. Add Pecans: Gently fold the finely chopped pecans into the dough until they are evenly distributed.
4. Shape the Cookies: For smooth balls, lightly moisten your hands with water. Scoop up about a tablespoon of dough and roll it into a 1-inch ball. Place the balls about 1-2 inches apart on the prepared baking sheet.
5. Bake: Bake for 12-14 minutes, or until the cookies are set and the bottoms are just lightly golden. The tops should not brown.
6. Cool Slightly: Let the cookies cool on the baking sheet for 5-10 minutes until they are firm enough to handle but still warm.
7. The First Sugar Coating: Place the remaining 1 cup of powdered sugar in a shallow bowl. While the cookies are still warm, gently roll each one in the sugar until fully coated. Transfer them to a wire rack to cool completely.
8. The Second Coating (Optional but Recommended): Once the cookies are completely cool, roll them in the powdered sugar a second time for that perfect, snowy-white finish.