Preheat your oven to 325°F and line a baking sheet with parchment paper. While the oven heats, sift the 1/2 cup powdered sugar to remove any lumps—this ensures a smooth, fluffy dough texture. Finely chop the pecans into roughly 1/8-inch pieces; I like to pulse them in a food processor rather than chop by hand to get uniform pieces that distribute evenly throughout the dough.

In a large bowl, beat the softened butter and sifted powdered sugar together until light and fluffy, about 2-3 minutes. This creaming step is crucial—it incorporates air into the butter, which creates tender, delicate cookies. Add the vanilla extract and beat for another 30 seconds until fully combined and fragrant.

Add the flour and salt to the creamed butter mixture and stir until just combined—don't overmix, as this can make the cookies tough. Fold in the chopped pecans from Step 1 with a few final strokes until evenly distributed. The dough should be soft and pliable but not sticky; if it feels too wet, refrigerate for 15 minutes before rolling.

Roll the dough into one-inch balls and place them on the parchment-lined baking sheet, spacing them about an inch apart. Bake at 325°F for 18-20 minutes, until the edges are light golden brown but the centers still look slightly underbaked—they'll continue to cook as they cool. Don't overbake; these cookies should remain tender and delicate.

Remove the cookies from the oven and let them cool on the baking sheet for just 2-3 minutes until they're still warm but handleable. While warm, roll each cookie in a bowl of additional powdered sugar, coating them generously on all sides. I like to do this while they're still warm because the sugar adheres better and creates that signature snowy appearance. Let them cool completely on the baking sheet before serving.