Place the pecans in a medium skillet over medium heat. Toast the nuts, stirring frequently for about 5 minutes, until they darken slightly and smell fragrant. Remove the pan from the heat and let the nuts cool in the pan.

When the toasted nuts are no longer hot, transfer them to a quart-size resealable freezer bag. Remove the air from the bag and then seal it. Use a rolling pin to finely crush the pecans. Set aside.

Place the butter and 3/4 cup powdered sugar in the bowl of an electric stand mixer fitted with a paddle attachment. Beat together at medium speed until the sugar is absorbed into the butter and the buttery paste clings to the side of the bowl. Add the vanilla extract and beat for an additional 30 seconds until incorporated.

Set the mixer to low speed and slowly add the flour and salt. When the dry ingredients begin to absorb into the butter-sugar mixture, increase the speed to medium until the flour is fully incorporated and a dough has formed.

Add the crushed nuts and mix on low speed until incorporated.

Scrape the dough onto a piece of plastic wrap and flatten into a disk shape about 1-inch thick. Wrap the disc tightly with the plastic wrap and refrigerate for at least 1 hour or until the dough is firm.

About 10 minutes before you're ready to bake the cookies, preheat the oven to 350°F. Line 2 baking sheets with parchment paper.

Place the 1 1/4 cups of powdered sugar into a shallow bowl. Remove the chilled dough from the fridge and form into 1-inch balls. Note that if the dough was refrigerated for longer than an hour, you may need to let it sit at room temperature to soften.

Roll the balls of dough in the powdered sugar and place on the baking sheets, spaced slightly apart.

Bake for about 18 minutes or until the cookies begin to brown slightly on top and are golden brown on the bottom. Let the cookies cool on the baking sheet for 10 minutes after baking.

While the cookies are still warm, roll them in the powdered sugar again. Return the cookies to a cooling rack and cool completely before serving.