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1. **Preheat the oven**: Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat for easy cleanup.
2. **Toast the pecans**: If using raw pecans, toast them in a dry skillet over medium heat for 5-7 minutes, stirring frequently, until fragrant. Let them cool, then chop them finely.
3. **Make the dough**: In a large mixing bowl, cream together the softened butter and powdered sugar until light and fluffy. Add the vanilla extract and mix to combine. Gradually add the flour, salt, and chopped pecans. Stir until just incorporated—be careful not to overmix.
4. **Form the cookies**: Use a cookie scoop or tablespoon to portion out dough and roll it into small balls (about 1-inch in diameter). Place the dough balls onto the prepared baking sheet, spacing them about 1 inch apart.
5. **Bake**: Bake the cookies for 12-15 minutes, or until the bottoms are lightly golden but the tops are still pale. Keep a close eye on them as they can brown quickly.
6. **Coat in powdered sugar**: While the cookies are still warm, gently roll them in powdered sugar to coat. Let them cool slightly, then roll them again in powdered sugar for a final snowy finish.
7. **Cool and serve**: Allow the cookies to cool completely on a wire rack before serving or storing.
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