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In the bowl of a stand mixer fitted with a paddle attachment or in a large mixing bowl with an electric hand mixer, cream the unsalted butter, powdered sugar, vanilla extract, and salt on medium speed until smooth.
Add in the all-purpose flour and finely ground pecans and mix on low speed until the dough becomes crumbly. Continue to mix until the dough comes together.
Portion the cookie dough using a medium cookie scoop. Chill the cookie dough balls for 1 hour.
Preheat the oven to 350℉ (177℃). Line baking sheet pans with silicone baking mats or parchment paper.
Place the chilled cookie dough balls on the prepared baking sheet pan. Bake the cookies for about 16 minutes until set.
Cool the cookies on the pan for 2 minutes and then transfer the cookies to a wire rack to cool for a few more minutes.
Gently roll the warm cookies in powdered sugar and transfer the cookies to a wire rack to cool completely.