Preheat the oven to 300°F. Line two baking sheets with parchment paper or Silpat baking mats.
In the bowl of a stand mixer fitted with the paddle attachment, cream together the butter and confectioners’ sugar until well combined, scraping down the sides as needed. Add the vanilla extract and beat until combined.
Add the flour and salt and beat just until combined then fold in the chopped pecans.
Using your hands, scoop out about 1 1/2 teaspoons of dough and roll it into 1-inch balls. Arrange the cookies on the baking sheets, spacing them about 2 inches apart.
Bake the cookies for 15 minutes, rotating the pans halfway through. (They will not brown.) Remove them from the oven and allow them to cool for 5 minutes on the baking sheets before transferring them to a rack to cool completely.
Once the cookies are fully cooled, drizzle them with melted chocolate or roll them in confectioners’ sugar and serve.