Heat oven to 350°F. Line baking sheets with parchment paper.
In large bowl, beat butter and 1/2 cup powdered sugar until light and fluffy, about 3 minutes. 1 cup unsalted butter,1/2 cup powdered sugar.
Add vanilla extract and beat until combined.1 teaspoon vanilla extract.
In medium bowl, whisk together flour and salt.2 cups all-purpose flour,1/4 teaspoon salt.
Gradually mix dry ingredients into wet ingredients until just combined.
Stir in chopped nuts.1 cup finely chopped pecans.
Roll dough into 1-inch balls and place on prepared baking sheets about 2 inches apart.
Bake 12-14 minutes until bottoms are lightly golden but tops remain pale.
Let cool on baking sheet 5 minutes.
While still warm, roll cookies in powdered sugar. Let cool completely.1 1/2 cups powdered sugar.
Roll in powdered sugar a second time before serving.
Notes
PRO TIPS: Don't overbake these! The tops should stay pale, only the bottoms should be lightly golden for that perfect crumbly texture. If you overbake them, they'll be dry instead of tender. This buttery cookie should have a delicate, crumbly cookie texture.Also, don't skip the double coating of powdered sugar. Rolling them while warm helps the first coat stick to the sticky surface, and the second coat after cooling gives them that perfect snowy look!