Toast & Chop Nuts: When oven is preheated, dump pecans onto a baking sheet and toast 8-10 minutes until they are fragrant and a little more golden in color. Remove from oven and let cool in a separate dish or plate. Once cooled, if needed, very finely chop/mince your pecans or pulse them 1-2 times in food processor.
Make Dough: Dust off any nut crumbs & line your baking sheet with parchment for cookies. Set aside. In the bowl of a stand mixer with paddle attachment, beat butter & vanilla together on medium high for about 30 seconds. Add ¼ cup + 2 tbs powdered sugar & beat on medium until smooth and fluffy. Add the flour, salt & chopped pecans. Mix on low until combined. Make sure to scrape the sides and bottom & mix again for 10-20 seconds.
Bake Cookies: Roll dough into 1 inch balls (I like to use a 1.5 tbs cookie scoop for size). Place on lined baking sheet about 1-2 inch apart. Bake about 12-15 minutes until they are puffed and lightly golden on the bottoms. Let sit for 2-3 minutes until you can lift them without breaking them.
Roll the Snowballs: Set aside a wire rack for cooling. In a bowl or dish add about ½ cup or more powdered sugar. While the cookies are still warm on the baking sheet, gently cover each one into the powdered sugar patting it around and onto the cookie. Place back on baking sheet until each cookie has been rolled in the powdered sugar once. Coat each cookie one more time before placing on the wire rack to cool completely.
Let cool completely. The powdered sugar will set & coat the entire cookie. Store in air tight container with a little extra dusted powdered sugar at the bottom so there is no sticking.