In bowl of a stand mixer (or using a hand mixer), combine butter, ½ cup confectioners’ sugar and vanilla.
Mix the ingredients with the mixer until light and fluffy. Two minutes.
Next, add the chopped pecans and flour.
Mix until blended. Cover the cookie dough and chill in refrigerator for 35 minutes.
Preheat oven to 375°F and line a cookie sheet with parchment paper. Roll one tablespoon of dough into a ball.
Place the dough balls on the baking sheet two inches apart. Bake the cookies for 10 to 12 minutes.
Allow the cookies to cool on the baking sheet before rolling in the sugar.
Roll the cookies in the confectioners' sugar and place on a wire rack. Dust with more sugar if desired.