Preheat the oven to 300°F. Line a baking sheet with parchment paper.
In the bowl of a stand mixer fitted with the paddle attachment, cream together the butter and powdered 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 2-tablespoon portions of the dough and roll it into balls. Arrange the cookies on the baking sheets, spacing them about 2 inches apart.
Bake the cookies until they are set, rotating them halfway through, 25 to 30 minutes. (They will not brown.)
Add the confectioners’ sugar coating to a small bowl.
Remove the cookies from the oven and allow them to cool for 5 minutes on the baking sheets before carefully rolling them in the confectioners’ sugar and returning them to the baking sheet.
Once the cookies are fully cooled, roll them again in the confectioners’ sugar and serve.