1. Toast the pecans (if not already toasted): Spread them on a baking sheet and toast at 325°F (160°C) for 7–10 minutes until fragrant. Let cool, then finely chop.

2. Cream the butter and sugar: In a large bowl, beat butter and powdered sugar until creamy (about 2 minutes). Mix in the vanilla.

3. Add dry ingredients: Gradually mix in flour and salt until a soft dough forms. It may be crumbly at first — keep mixing.

4. Fold in pecans: Stir chopped pecans into the dough evenly.

5. Chill the dough: Cover and refrigerate the dough for at least 30 minutes.

6. Preheat the oven: Set to 350°F (175°C) and line a baking sheet with parchment.

7. Shape and bake: Scoop dough (1 tbsp each), roll into balls, and place 1 inch apart. Bake for 12–14 minutes until the bottoms are lightly golden and tops remain pale.

8. Cool and coat in sugar: Let cookies cool for 5 minutes. While still warm, roll gently in powdered sugar. Once cooled, roll again for a snowy finish.