Preheat your oven to 350°F (175°C). Gather all ingredients and let the butter soften.

In a large mixing bowl, combine softened unsalted butter and powdered sugar. Beat until light and fluffy, about 2-3 minutes.

Gradually add salt, vanilla extract, flour, and chopped pecans to the mixture. Mix on low speed until combined.

Roll the dough into 1-inch balls and place them on a lined baking sheet, spaced about two inches apart.

Bake for 8-10 minutes until the bottoms turn lightly golden. The tops should remain pale.

Allow cookies to cool on the baking sheet for 5 minutes, then roll in powdered sugar and place on a wire rack to cool completely.