Preheat your oven to 325°F. While the oven heats, finely chop the pecan pieces by hand or pulse them in a food processor until they reach a fine, crumbly texture—this creates a better mouthfeel in the final cookie than larger pieces. Measure out all your ingredients and set them on the counter in small bowls or ramekins so everything is ready to go. I like to use a kitchen scale for precision with the cream cheese and butter since their softness can affect measurements.

In a large mixing bowl, combine the softened butter, room-temperature cream cheese, and 1/2 cup powdered sugar. Beat with an electric mixer on medium speed for 2-3 minutes until the mixture is light, fluffy, and pale in color. This aeration is crucial—it helps the cookies spread evenly and creates a tender crumb. Add the vanilla extract and mix until fully incorporated.

In a separate bowl, whisk together the flour and sea salt, breaking up any lumps in the flour. Add the finely chopped pecans to this dry mixture and stir to distribute them evenly. This prevents the pecans from clumping together during mixing. Gradually add the dry ingredient mixture from this step into the creamed butter mixture from Step 2, stirring with a wooden spoon or mixer on low speed until just combined. Don't overmix—stop as soon as you no longer see streaks of flour.

Working with about 1 teaspoon of dough at a time, roll the dough between the palms of your hands into 1-inch balls and place them 1 inch apart on a baking sheet lined with parchment paper. Bake for 14-17 minutes, until the edges are just barely light brown—the centers should still look slightly underbaked. These cookies continue to cook slightly on the hot pan after removal, so don't overbake or they'll become dry. I like to pull them out when the edges are just golden since they'll firm up as they cool.

Let the cookies cool on the baking sheet for 3-4 minutes until they're firm enough to handle but still warm. While they're still warm, roll each cookie in the sifted powdered sugar (sifting prevents lumps and gives a smooth, even coating). Arrange them on a wire rack or clean plate and let them cool completely to room temperature—this takes about 30 minutes.

Once the cookies are completely cool, roll them a second time in the remaining sifted powdered sugar for a thicker, more generous snowball-like coating. This double coating creates the signature appearance and ensures a sweet powdered sugar shell with every bite. Store in an airtight container—these cookies keep well for up to 5 days, though the powdered sugar coating may slightly absorb moisture over time.