Preheat your oven to 350 degrees. Line baking sheets with parchment paper or silicone baking mats.
In a big mixing bowl, blend the slightly softened butter and 3/4 cup of powdered sugar until fluffy. Stir in the vanilla extract.
Gradually add the dry ingredients to form a crumbly dough. Fold in finely chopped pecans (or walnuts) until evenly distributed.
Roll small portions of dough into 1-inch balls and place them on the prepared baking sheets with space between each cookie.
Bake for 12-14 minutes until the edges are lightly golden. Avoid overbaking to keep them moist.
Place the remaining 3/4 cup of powdered sugar in a bowl. While the cookies are warm, roll them generously in powdered sugar.
Allow the cookies to cool completely. Once cooled, give them a second coating of powdered sugar.