Add the granulated sugar and blend on low until well incorporated. Add vanilla and blend into incorporated.
In a bowl, whisk flour and salt together until well combined. Slowly add flour mix to the butter mixture. Blend on low until just incorporated.
Chop pecans finely until they resemble coarse sand. Add chopped pecans and blend on low until the pecans are evenly distributed throughout the dough.
Scrape dough out onto plastic wrap and form two even balls. Wrap and place in refrigerator for at least 30 minutes.
After dough is well chilled, firmly roll 1 - 2 teaspoons of dough into a ball. Do not be afraid to roll the dough with some force so that there are no cracks in the cookie dough balls. If there are cracks in your cookie dough balls, your cookies will crack.
Press cookies gently to flatten the bottom, onto a parchment paper or silicone baking mat covered cookie sheet. The cookies should not spread and will retain their shape during baking.
Bake in a preheated 350 degree oven for 12-15 minutes or just until the bottoms are golden brown and the tops are lightly golden. Because oven temperatures vary, watch your cookies carefully. Do not over bake.
Allow cookies to cool on the pan for 5 minutes and then transfer to cool for another 5 minutes on a cooling rack.
The cookies will be very delicate until cooled - handle them very gently.
Gently roll cooled cookies in a bowl of powdered sugar. Shake off excess and then return to the cooling rack. Cookies must be completely cooled before storing or they will become soggy.
If you are planning on freezing these cookies, make the dough as described up to the baking directions. Place cookie sheet of unbaked cookies into freezer until cookies are frozen, then transfer to a container or freezer bag until needed. On the day of serving, remove desired quantity of cookies from freezer and allow to defrost for 10 minutes, then bake as directed.
For this recipe, I prefer to use European style or Irish unsalted butter. They typically have a higher butterfat percentage than American butters, which really enhances the flavor of this cookie.
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