Preheat the oven to 350 degrees. Line your baking sheet(s) with parchment and set aside.
Begin by toasting the pecans. Use a food processor to chop the pecans into very fine pieces. Spread the pecans on a baking sheet and toast for about 5-10 minutes in the oven until you can smell that distinctive “nutty” smell. Set aside to cool.
In the bowl of a stand mixer, combine the softened butter and sugar. Cream until smooth.
Add in the flour and vanilla and mix until combined. Add in the toasted pecan pieces - even if they’re still a bit warm - and mix thoroughly. Scrape the sides often and mix again.
Measure out approximately one tablespoon’s worth of dough and shape into a ball. Place on your prepared baking sheets at least an inch apart. Pllace the baking sheet into the fridge to chill for 15-20 minutes. Bake in the preheated oven for approximately 10-15 minutes or just until the bottoms are slightly browned and the center is no longer glossy.
Allow to cool for a few minutes. Place the powdered sugar in a bowl. While the cookies are still warm, but not too hot to touch, dip them in the powdered sugar and toss to coat. Allow to cool completely.
Just prior to serving, coat the cookies in another layer of powdered sugar.
