Preheat oven to 350℉. Line a cookie sheet with parchment paper, set aside.
Finely chop pecans in a food processor.
Combine butter, 1/2 cup powdered sugar, vanilla extract, and flour.
Add chopped pecans and mix.
Roll dough into 1-inch balls and place on prepared cookie sheet.
Bake at 350 degrees for approximately 10 minutes, or until set, but not brown.
Remove to cooling rack to cool slightly. While still warm roll in powdered sugar and return to cooling rack to cool completely.
When completely cool, roll in powdered sugar again.
Store in airtight container.
