Preheat your oven to 350°F and line a baking sheet with parchment paper or a silicone baking mat.
Cream the butter and powdered sugar together with a mixer until smooth. Add the vanilla extract and salt, then add the flour gradually, mixing after each addition. Stir in the finely chopped pecans last.
Scoop about a tablespoon of dough, roll it into a smooth ball between your palms, and place it on the prepared sheet about an inch apart. Bake for 15 to 18 minutes.
Let the cookies cool on the pan for about 5 minutes, then roll them in powdered sugar while they're still warm. Once the cookies are fully cooled, roll them in powdered sugar a second time for that thick, snowy coating.
Store the cookies in an airtight container at room temperature for up to a week, or freeze them for longer storage.