Preheat your oven to 350°F (175°C) and gather your ingredients in a large mixing bowl.
Beat together the softened unsalted butter, ½ cup of powdered sugar, and 1 teaspoon of vanilla extract using an electric mixer on medium speed until smooth and creamy, about 2-3 minutes.
Gradually mix in 1 ¾ cups of all-purpose flour, ¾ cup of finely chopped pecans, and a pinch of salt until combined.
Scoop out portions of dough and roll them into walnut-sized balls, about 1 inch in diameter.
Place the dough balls on ungreased baking sheets, spacing them about 2 inches apart.
Bake for about 12-15 minutes until the bottoms are light golden brown and the tops remain pale.
Allow cookies to sit on the baking sheets for about 5 minutes, then transfer to wire racks to cool completely.
While warm, roll in powdered sugar for a charming snowy appearance.
Once cooled, roll in powdered sugar again for extra sweetness, and store in an airtight container.