Preheat oven to 350-degrees F. Line two cookie sheets with parchment paper. If parchment paper is not available, lightly spray cookie sheets with cooking spray or lightly butter them. Set aside.
Beat butter and powdered sugar together until light and fluffy.
Add vanilla extract and mix to combine.
With mixer on low or medium, add the flour, mixing just until flour is incorporated.
Stir in chopped pecans.
Form dough into 1-inch balls and place on prepared cookie sheets.
Bake cookies for approximately 12-15 minutes or just until the edges of the cookies start to brown.
Allow cookies to cool for a few minutes on a wire rack until cool enough to handle.
Put about 1 cup sifted powdered sugar in a small bowl. Roll each warm cookie in the powdered sugar and return to cooking rack.
When cookies have completely cooled, roll again in powdered sugar. To store: place in an airtight storage container.
