Preheat the oven to 350 F.

In a mixing bowl, beat the butter until it is smooth with no lumps. We are not trying to beat in air. Add the powdered sugar, salt, and vanilla and mix until it is smooth. Again, we are not trying to beat in air.

Add the flour and toasted pecans and mix until it is no longer a dry crumb, but a moist crumb. Don’t mix until it is a smooth dough ball. It will be a crumbly mixture with no dry bits.

Scoop the dough into small balls using a small cookie scoop. I used my black #40 (1 1/2 Tbsp) cookie scoop and got about two dozen balls. Here’s where you choose your journey with these: either smooth the balls with your hand and evenly space about an inch apart on a cookie sheet lined with parchment paper or roll each ball into a log, shape into a crescent, and evenly space about an inch apart on a cookie sheet lined with parchment paper. If you want to turn these into slice and bake cookies, roll the dough into a log inside a piece of parchment paper and refrigerate for an hour or two so it will be sliceable. Slice into 1/2″ slices and place about an inch apart on the cookie sheet.

Chill the unbaked cookies in the fridge for about 15 minutes to help them keep their shape.

Bake for 15-20 minutes. They will look dry and not shiny on top. The bottoms will be slightly golden brown. Cool on the pan for about 5 minutes before tranferring to a wire rack. While they are warm, dip in powdered sugar. Allow the cookies to cool completely and dip in powdered sugar for a second time.