Step 1: Preheat the oven

• Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.

Step 2: Cream the butter and sugar

• In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy, about 2–3 minutes. Add the vanilla extract and mix until combined.

Step 3: Add the dry ingredients

• Gradually add the flour and salt to the butter mixture, mixing just until incorporated. Fold in the toasted pecans. The dough will be slightly crumbly but should hold together when pressed.

Step 4: Shape the cookies

• Scoop tablespoon-sized portions of dough and roll them into balls. Place the balls on the prepared baking sheets, spacing them about 2 inches apart. Flatten slightly with the palm of your hand or the bottom of a glass.

Step 5: Bake the cookies

• Bake for 15–18 minutes, or until the edges are lightly golden. Remove from the oven and let cool on the baking sheets for 5 minutes before transferring to a wire rack to cool completely.

Step 6: Dust with powdered sugar

• Once the cookies are completely cool, dust them generously with powdered sugar for a classic finish.