Preheat the oven to 350°F. Line a baking sheet with parchment paper. Set aside.
In a large mixing bowl, using an electric hand mixer or stand mixer, beat together the butter, powdered sugar, and vanilla extract until smooth.
Add in the flour, pecans, and salt. Mix until evenly combined.
Scoop and roll the dough into about 1 inch balls and place them on the baking sheet (a small ice cream scoop makes it easy and exact). You should get about 28-30 cookies.
Bake the cookies until they are lightly golden, about 12 to 14 minutes.
Transfer cookies to wire rack to cool for 5 minutes or until cool enough to handle and fill a bowl with powdered sugar and roll the cookies in it you want them to be warm (not hot). Place back onto wire rack to cool completely.
Once the cookies have cooled completely, roll the cookies one last time in the powdered sugar. ENJOY!