Preheat the oven to 325ºF.

Line 2 baking sheets with parchment paper or silicone baking mats.

Place the pecans in a baking dish or pie plate and toast in the oven until warm and fragrant, about 8 minutes.

Let cool. Leave oven on.

In the bowl of an electric mixer fitted with the paddle attachment, beat the butter on medium speed for 30 seconds.

Add ½ cup powdered sugar, salt, vanilla, and flour.

Mix on low to combine and gradually increase the speed to medium.

Mix until the dough comes together.

Stir in the cooled pecans with a wooden spoon.

Roll the dough into 1-inch balls and place on the prepared baking sheets.

Bake for 18-20 minutes or until the cookies are fairly firm to the touch and just starting to color.

Let cool on the pans for 5 minutes.

Put the remaining ¾ cup powdered sugar in a small bowl and roll the warm cookies in the sugar to coat.

Place on a wire rack to finish cooling.

After the cookies have cooled completely, roll again in the powdered sugar.