Preheat the oven to 350°F. Line two large baking sheets with parchment paper.
In the bowl of a stand mixer fitted with a paddle attachment, beat together the butter, ½ cup (60g) powdered sugar, and salt on medium speed until pale and fluffy, about 2 to 3 minutes. Beat in the vanilla until just combined.
With the mixer on low, gradually add the flour, beating until well combined. Beat in the pecans until combined. Scoop the dough into 1 tablespoon portions and roll into balls between your palms. Place 1 inch apart on the baking sheets.
Bake for 12 to 15 minutes or until the tops are set and the bottoms are golden brown. Let the cookies cool on the pans for 5 minutes.
Place the remaining 1 cup (120g) powdered sugar in a medium bowl. Working in batches, roll the warm cookies in the sugar, shaking off excess. Place a wire rack, and cool completely, about 30 minutes. Reroll cooled cookies in powdered sugar again. Store cookies in an airtight container for up to 2 weeks.
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Notes
If the powdered sugar is lumpy, sift it after measuring to ensure the coating on the cookies is light and even.
These buttery cookies don’t spread very much, so you can fit up to 18 dough balls on one large cookie sheet.