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Preheat the oven to 375°F and line a baking sheet with parchment paper.
In a large bowl, beat butter and vanilla extract with a mixer until creamy.
Add flour, pecans, sugar, and salt. Mix until dough forms.
Chill dough for 30 minutes, then roll into small balls.
Place on sheet and bake for 15–18 minutes, until tops are dull but not browned.
Cool slightly, then roll warm cookies in powdered sugar.
Cool completely and roll again in sugar before storing.