Preheat the oven: Preheat the oven to 350°F (175°C). Line two large baking sheets with parchment paper.

Cream the butter and sugar: Place the softened butter and 1/2 cup (60 g) powdered sugar in a large mixing bowl. Beat on medium speed for 2 to 3 minutes, until creamy and slightly lighter in color.

Add the vanilla and salt: Mix in the vanilla extract and fine salt until evenly incorporated.

Add the flour: Reduce the mixer to low speed and gradually add the all-purpose flour. Mix just until a soft, crumbly-looking dough begins to form.

Add the pecans: Fold in the finely chopped pecans with a spatula. The dough should hold together when pressed between your fingers. If it looks loose, gently knead it a few times in the bowl rather than adding extra liquid.

Portion the dough: Scoop about 1 tablespoon of dough, approximately 0.7 ounce (20 g), for each cookie.

Shape the cookies: Roll each portion gently between your palms into a compact 1-inch (2.5 cm) ball. Arrange the cookies about 1 1/2 inches (4 cm) apart on the prepared baking sheets.

Bake: Bake one sheet at a time on the center rack for 12 to 15 minutes. The cookies should remain pale on top, with lightly golden bottoms and firm outer edges.

Cool briefly: Let the cookies rest on the baking sheet for 5 minutes. They will still be delicate, so handle them gently.

Prepare the first sugar coating: Place about half of the 1 1/2 cups (180 g) powdered sugar in a shallow bowl.

Roll while warm: While the cookies are still slightly warm, gently roll each one in the powdered sugar until coated. Transfer them to a wire rack.

Cool completely: Let the sugar-coated cookies cool for about 20 minutes, until completely room temperature.

Apply the second coating: Add the remaining powdered sugar to the bowl as needed and roll each cooled cookie again. The second layer should look dry, white, and evenly coated.

Set before serving