Step 1: Preheat oven to 325°F (165°C) and line baking sheets with parchment paper.
Step 2: In a large bowl, cream together softened butter and granulated sugar until light and fluffy.
Step 3: Stir in vanilla extract until well combined.
Step 4: Gradually add flour, chopped pecans, and salt, mixing just until a dough forms.
Step 5: Roll dough into 1-inch balls and place on prepared baking sheets, spacing about 2 inches apart.
Step 6: Flatten each ball slightly with the bottom of a glass or your palm.
Step 7: Bake for 12-15 minutes, or until edges are lightly golden.
Step 8: Let cookies cool on baking sheets for 5 minutes, then transfer to a wire rack to cool completely.
Step 9: Dust with powdered sugar if desired before serving.