Step 1: In a large mixing bowl, using an electric mixer, cream together the softened unsalted butter and 1/2 cup powdered sugar until the mixture is light and fluffy.
Step 2: Beat in the vanilla extract until well combined.
Step 3: Gradually add the all-purpose flour and salt to the butter mixture, mixing on low speed until the ingredients are just combined and a soft dough forms. Be careful not to overmix.
Step 4: Fold in the finely chopped pecans until evenly distributed throughout the dough.
Step 5: Cover the bowl with plastic wrap and chill the dough in the refrigerator for at least 30 minutes. This step helps the cookies maintain their shape during baking.
Step 6: Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper.
Step 7: Roll the chilled dough into 1-inch balls and place them about 1 inch apart on the prepared baking sheets.
Step 8: Bake for 10-12 minutes, or until the edges are lightly golden and the bottoms are just barely browned. The cookies should still appear pale on top.
Step 9: Remove the baking sheets from the oven. While the cookies are still warm, gently roll them one by one in a bowl of additional powdered sugar until fully coated. Place them on a wire rack to cool completely.
Step 10: Once the cookies have cooled completely, roll them in powdered sugar a second time. This ensures a thick, beautiful, and lasting snowy coating. Serve and enjoy!