Preheat your oven to 325 degrees Fahrenheit. Line two large baking sheets with parchment paper or silicone baking mats to prevent sticking.

In a dry skillet over medium heat, toast the finely chopped pecans for 3 to 5 minutes, stirring frequently, until they become fragrant and lightly browned. Remove from heat and let them cool completely.

In a large mixing bowl, beat the softened unsalted butter, 1/2 cup powdered sugar, and granulated sugar with a hand mixer or stand mixer on medium speed for about 3 minutes, until the mixture is light, fluffy, and pale in color.

Mix in the vanilla extract and salt until well combined, releasing a wonderful aroma reminiscent of holiday kitchens.

Gradually add the all-purpose flour to the butter mixture, mixing on low speed until just incorporated. Do not overmix to keep the cookies tender.

Gently fold the cooled toasted pecans into the dough using a spatula, ensuring they are evenly distributed.

Scoop about 1 tablespoon of dough and roll it between your palms into a 1-inch ball. Place the balls on the prepared baking sheets, spaced about 1 inch apart.

Bake in the preheated oven for 12 to 15 minutes, or until the bottoms are just barely golden and the tops remain pale. Remove from the oven and let cool on the baking sheets for 5 minutes.

While the cookies are still warm but handleable, roll each ball in a bowl of powdered sugar to create a base layer that sticks lightly.

Once the cookies have cooled completely on a wire rack (about 30 minutes), roll them again in powdered sugar for a thick, snowy coating that defines the snowball appearance.