Preheat your oven to 350°F. While it heats, toast the pecans in a dry skillet over medium heat for about 5 minutes, stirring frequently to ensure even toasting and prevent burning. The pecans should become fragrant and slightly darker. Transfer them to a food processor and pulse until finely ground into roughly 1/8-inch pieces—you want texture, not powder. Set aside to cool slightly.

While the pecans cool, whisk together the all-purpose flour, cinnamon, and sea salt in a small bowl. This ensures the spices are evenly distributed throughout the dough rather than clumping together. Set this dry mixture aside—you'll fold it into the butter mixture shortly.

In a stand mixer (or with a hand mixer), cream together the softened butter, 1/2 cup powdered sugar, and salt until the mixture is light, fluffy, and pale—this should take about 2-3 minutes. This creaming process incorporates air into the dough, which creates a tender, delicate cookie texture. I like to use pure vanilla extract here because it creates a more subtle, sophisticated flavor compared to imitation vanilla.

Add the vanilla extract and almond extract to the creamed butter mixture and beat until fully combined. Then add the dry ingredient mixture from Step 2 and the toasted ground pecans from Step 1, mixing on low speed until just combined—don't overmix, as this can lead to tough cookies. The dough should come together in a cohesive mass with visible pecan pieces throughout.

Using a small cookie scoop or spoon, form the dough into 1-inch balls and place them about 1 inch apart on parchment-lined baking sheets. Bake in the preheated 350°F oven for 13 to 16 minutes, until the cookies are set but still pale—they should not brown significantly. The cookies will firm up as they cool, so don't overbake them.

Remove the cookies from the oven and let them cool on the baking sheet for about 2-3 minutes until they're cool enough to handle but still warm to the touch. Pour the 3/4 cup powdered sugar into a shallow bowl. Working in batches, gently roll each warm cookie in the powdered sugar until fully coated, then transfer to a cooling rack. The warmth helps the sugar adhere and creates a beautiful, generous coating.

Allow the cookies to cool completely on the rack. As they cool, the powdered sugar will set and create that signature soft, snowy exterior. These cookies are best enjoyed within a day or two, though they store well in an airtight container.