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Preheat the oven to 400 degrees F.
Line a large cookie sheet with parchment paper and set aside.
Add butter, sugar, and vanilla to a large bowl and beat until fully combined.
Work in the flour, baking powder, salt. The dough should be dry and hold together when worked with.
Fold in the chopped pecans with a spatula.
Scoop and shape the dough into 1-inch balls and place onto the prepared cookie sheet.
Bake for 10-12 minutes, until set, and lightly golden on the edges.
While still warm, roll in powdered sugar.
Cool and roll in powdered sugar again.