Preheat your oven to 350°F (175°C). In a large mixing bowl, beat 1 cup of softened butter with ½ cup of powdered sugar for 3-4 minutes until light and fluffy. Add 1 teaspoon of vanilla extract and mix briefly.

In a separate bowl, whisk together 2 cups of all-purpose flour and ¼ teaspoon of salt. Gradually add this to the butter mixture in three parts, mixing on low until combined.

Gently fold in 1 cup of finely chopped pecans or walnuts using a spatula to ensure even distribution.

Scoop out portions of dough, about 1 inch in size, and roll them into balls. Chill in the refrigerator for 15 minutes if dough is sticky.

Arrange the cookie balls on lined baking sheets about 2 inches apart. Bake for 12-15 minutes until bottoms are lightly golden.

Let the cookies cool on the baking sheet for 5 minutes, then roll them in powdered sugar until fully coated.

Transfer the cookies to a wire rack to cool for another 30 minutes, rolling them in powdered sugar again before serving.