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Preheat the oven to 325° and have ready a baking sheet lined with either parchment paper or a silicone baking mat.
In a medium-sized mixing bowl, whisk together flour and sea salt. Set aside until ready to use.
Add the butter and sugar to the bowl of a stand mixer fitted with a paddle attachment. If you do not have a stand mixer, use a large mixing bowl and a handheld mixer. Beat on medium-high speed until well-combined.
Add the vanilla and mix once more.
Turn the mixer down to low, and slowly incorporate the flour mixture, followed by the ground pecans.
Scoop dough a tablespoon at a time, form it into a round, and place dough balls on baking sheet about 1 ½" apart.
Bake for 15 minutes, and transfer to a wire rack to completely cool.
Place the powdered sugar in a gallon-sized zip top bag. Add about a dozen cookies to the bag at a time, and gently toss to coat.
Serve and enjoy.