Sift the 1 cup of powdered sugar for rolling to remove any lumps, then set aside in a shallow bowl. Line your baking sheet with parchment paper and preheat your oven to 400°F. Having everything prepared before you start mixing ensures a smooth workflow and prevents the dough from sitting around while you get organized.

Place the softened butter in a mixer and beat on medium speed for 1-2 minutes until it becomes light and fluffy—this incorporates air into the butter, which helps create a tender crumb. Add the 1/2 cup powdered sugar and continue mixing until the mixture is pale and fluffy, about 2-3 minutes. This creaming process is essential for developing the right texture in these delicate tea cakes.

Add the vanilla extract and water to the creamed butter mixture and beat on low speed until fully combined, about 30 seconds. Scrape down the sides of the bowl to ensure everything is evenly incorporated before moving to the next step.

Add the finely chopped pecans and all-purpose flour to the wet mixture from Step 3 and mix on low speed until the dough just comes together—be careful not to overmix, as this can develop gluten and make the cakes tough. The dough should be cohesive but still tender. I like to finish mixing by hand with a rubber spatula to ensure everything is evenly distributed without overdoing it.

Transfer the dough to the refrigerator and chill for 30 minutes. This resting period allows the flour to fully hydrate and makes the dough much easier to handle when rolling into balls. You can use this time to organize your workspace and ensure your powdered sugar bowl is ready for rolling.

Remove the chilled dough from the refrigerator and begin rolling it into 1-inch balls using your hands. Work quickly so the dough doesn't warm up too much—cold dough is easier to shape and produces a more tender cake. As you finish each ball, immediately roll it in the sifted powdered sugar from Step 1, coating it evenly on all sides, then place it on the prepared baking sheet.

Bake the sugared balls for 10-15 minutes at 400°F until the edges are very lightly golden but the centers still appear slightly underbaked—they will continue cooking as they cool. Remove from the oven and let the cakes cool on the baking sheet for 5-10 minutes until they're cool enough to handle but still slightly warm. This is the key moment: roll them again in the reserved 1/2 cup of powdered sugar while they're still warm, which helps the sugar adhere and creates that signature snowy coating. The cakes will firm up completely as they cool.