Heat oven to 350°F. Line two baking sheets with parchment.
Cream softened butter and confectioners' sugar in a bowl until fluffy, 1–2 minutes.
Beat in vanilla and salt until smooth.
Add flour in two additions and mix just until a soft dough forms. Fold in pecans.
Chill the dough 10 minutes to firm slightly for easier rolling.
Scoop 1-tablespoon portions and roll into balls. Arrange 1 inch apart on the sheets.
Bake 12 minutes, until set and pale on top with lightly golden bottoms.
Cool 5 minutes. Roll warm cookies in confectioners' sugar. Cool fully, then roll again for a thick coat.