Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper if desired.
In a mixing bowl, cream together the softened butter and powdered sugar using a hand mixer or whisk until light and fluffy.
Add in the vanilla extract and mix until well combined.
Gradually add in the all-purpose flour and salt, mixing until just blended.
Fold in the chopped pecans until evenly distributed throughout the dough.
Roll the dough into small balls, about 1 inch in diameter, and place them on the prepared baking sheet about 1 inch apart.
Bake in the preheated oven for 18-20 minutes, or until the cookies are set but not browned.
Remove from the oven and allow the cookies to cool slightly on the baking sheet for about 5 minutes.
While still warm, gently roll the cookies in powdered sugar to coat them completely.
Transfer the coated cookies to a cooling rack and allow them to cool completely.