Preheat the Oven: Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat.
Cream Butter and Sugar: In a large mixing bowl, cream together the softened butter and powdered sugar until smooth and fluffy (about 2-3 minutes).
Mix Dry Ingredients: In a separate bowl, whisk together the all-purpose flour and salt. Gradually add the dry ingredients to the butter mixture and mix until just combined.
Add Pecans: Stir in the finely chopped pecans, ensuring they are evenly distributed throughout the dough. Shape the Dough: Roll the dough into 1-inch balls, then roll each ball in the sugar for a light coating.
Bake the Cookies: Place the dough balls on the prepared baking sheet, spacing them about 2 inches apart. Bake for 12-15 minutes, or until the edges are lightly golden.
Cool: Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.