In a large bowl using a handheld mixer or stand mixer fitted with a paddle attachment, beat the butter for 1 minute on medium speed until completely smooth and creamy. Add ¾ cup confectioners’ sugar and beat on medium high speed until combined and creamy. Scrape down the sides and bottom of the bowl as needed. Next, beat in the vanilla extract on medium-high speed until combined.

Switch to low speed and slowly add the flour and salt. The dough will look dry and you may not think the flour will fully combine. Once all of the flour is added, turn the mixer up to high speed. The dough will come together. Finally, beat in the chopped pecans, if using.

Cover the cookie dough tightly and chill in the refrigerator for at least 30 minutes and up to 3 days.

If chilling for 3+ hours, let the cookie dough sit at room temperature for at least 30 minutes before rolling into balls.

Preheat oven to 350°F (177°C). Line 2 large baking sheets with parchment paper or silicone baking mats. Set aside.

Scoop or roll 1 Tablespoon (20g) of cookie dough per cookie. Roll into a ball and place on the baking sheets, at least 2 inches apart. Bake the cookies until golden brown on the bottom edges and just barely browned on top, about 15 minutes.

Allow the cookies to cool for 5 minutes on the baking sheet, then very gently roll them in the confectioners’ sugar to coat completely.

Place the cookies on wire racks to cool completely. Once cooled, roll in confectioners’ sugar again for a second coating.