01 -
Position oven rack in the center and preheat to 325°F (163°C). Line two baking sheets with parchment paper.
02 -
Distribute pecans evenly on a baking sheet and toast in the oven for 6 minutes, stirring once halfway. Allow to cool. Transfer 1 cup of the pecans to a food processor and pulse until finely ground, then coarsely chop remaining pecans. Combine all in a bowl.
03 -
Add all-purpose flour and salt to the toasted pecans. Stir until ingredients are thoroughly incorporated. Set aside.
04 -
In a large bowl or stand mixer, beat softened unsalted butter and granulated sugar on medium speed for 3 minutes, scraping sides halfway. Add vanilla and blend until combined.
05 -
Reduce mixer speed to low. Gradually add pecan-flour mixture until a soft dough forms, about 30 seconds. Do not overmix.
06 -
Portion dough using a 1-tablespoon scoop and roll into balls. Arrange on prepared baking sheets, spacing each 1 inch apart. Approximately 40 cookies in total.
07 -
Bake one sheet at a time for 18 minutes, rotating the sheet halfway through, until cookies are lightly golden underneath.
08 -
Let cookies cool on sheet for 5 minutes. While warm, roll cookies in powdered sugar to coat, then transfer to wire rack. Once cooled, roll again or dust with additional powdered sugar before serving.