Preheat your oven to 350 degrees F (175 degrees C) and line a baking sheet with parchment paper.

In a mixing bowl, stir the softened butter and powdered sugar until fluffy and smooth.

Add the vanilla extract and mix until well combined.

Sprinkle in the flour and salt, stirring until a soft dough forms.

Fold in the chopped pecans until evenly distributed throughout the dough.

Roll the dough into small balls, about 1 inch in size, and place them on the baking sheet with some space in between.

Lightly press the tops with your fingers or the bottom of a glass.

Bake for 12 to 15 minutes until the bottoms are set and lightly golden.

Let them cool on the pan for about 5 minutes, then transfer to a rack or plate to cool completely.

Optionally dust with powdered sugar once fully cooled.