Heat oven to 350°F; line two sheets with parchment.

Cream butter and sugar in a large bowl until fluffy, about 3 minutes; mix in vanilla.

Whisk flour and salt separately; gradually mix into butter until just combined.

Fold in pecans evenly.

Roll dough into 1-inch balls; place 2 inches apart on sheets.

Bake 10-12 minutes until set, not browned, with pale golden bottoms.

Cool on sheets 5 minutes; gently roll warm cookies in powdered sugar to coat completely.

Cool completely, then roll in powdered sugar again. Store airtight up to a week.