Place the pecan pieces in a dry skillet over medium heat. Toast, stirring frequently, until fragrant and lightly browned—approximately 5 minutes. Remove from heat and allow to cool completely in the pan.

Once cooled, transfer the toasted pecans into a sealable plastic bag. Use a rolling pin to crush them into small, coarse crumbs. Alternatively, pulse the nuts briefly in a food processor until finely chopped, ensuring not to over-process.

In the bowl of a stand mixer fitted with a paddle attachment, combine the softened butter and 3/4 cup powdered sugar. Beat on medium speed until smooth and fluffy. Add the vanilla extract and mix for an additional 30 seconds to incorporate.

Reduce the speed to low and gradually add the flour and salt. Once incorporated, increase the mixer speed slightly and blend until a soft dough forms. Avoid overmixing.

Add the crushed pecans to the dough and mix on low speed until evenly distributed throughout.

Scrape the dough onto a sheet of plastic wrap, form into a 1-inch-thick disk, and wrap tightly. Refrigerate for at least 1 hour, or until firm.

Preheat the oven to 350°F (175°C). Line two baking sheets with parchment paper or silicone baking mats.

Once chilled, portion the dough into 1-inch balls. Roll each piece between your palms until smooth, then place them on the prepared baking sheets, leaving slight space between each cookie.

Bake for 17 to 19 minutes, or until the cookies are lightly golden on the bottoms and just starting to color on top. Remove from the oven and allow to cool on the baking sheet for 10 minutes.

While the cookies are still warm, gently roll them in powdered sugar until evenly coated. Place them on a wire rack to cool completely. Once cooled, roll each cookie in the powdered sugar a second time to achieve a snowy finish.

Store cookies in an airtight container at room temperature for up to 1 week. The flavor and texture improve slightly after the first day.