In a large bowl, use a handheld mixer or stand mixer fitted with a paddle attachment to beat the softened butter on medium speed for 1 minute until smooth and creamy.

Add 3/4 cup confectioners sugar and beat on medium-high speed until well combined and creamy. Scrape down the bowl sides and bottom as needed.

Beat in 2 teaspoons pure vanilla extract on medium-high speed until fully incorporated.

Switch the mixer to low speed and slowly add the all-purpose flour and salt mixture. Increase the speed to high until the dough comes together smoothly.

If using, beat in the chopped toasted pecans now.

Cover the dough tightly and place it in the refrigerator for at least 30 minutes, or up to 3 days.

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

Pour 1 and 1/4 cups confectioners sugar into a shallow bowl for rolling the baked cookies.

Scoop or roll 1 tablespoon of dough per cookie, forming balls. Place them on prepared baking sheets at least 2 inches apart.

Bake in the preheated oven for about 15 minutes or until cookies are golden brown on the edges and just barely browned on top.

Let the cookies cool on the baking sheet for 5 minutes.

Gently roll each warm cookie in the confectioners sugar to coat completely. Transfer to wire racks to cool completely.

Once cookies have cooled entirely, roll them again in confectioners sugar.

Store cookies in an airtight container at room temperature for up to one week.