Preheat your oven to 350°F (175°C). This initial step is crucial, as it ensures even baking. While the oven heats, prepare your pecans by spreading them in an even layer on a half sheet pan. Bake for about 5 to 7 minutes or until they become fragrant. Keep an eye on them to prevent burning. Once they’re done, remove them from the oven and let them cool completely.
Once your pecans have cooled, place them in a mini food processor. Pulse or chop them into very small pieces. Be careful not to over-pulse, as that will turn them into pecan butter instead of the desired texture.
In a stand mixer or a large bowl, combine the unsalted butter and 3/4 cup of powdered sugar. Beat together until the mixture is smooth and creamy, about 3 to 4 minutes. The color should lighten as the sugar is incorporated.
Next, add the vanilla extract, salt, cornstarch, and your finely chopped pecans. Mix until everything is well combined.
Now it’s time to add in the all-purpose flour. Mix until combined and smooth. Initially, the dough will seem sandy and crumbly, but keep mixing until it comes together. Avoid overmixing, as that can lead to tough cookies.
Wrap your cookie dough in plastic wrap and refrigerate it for about 1 to 2 hours. Chilling the dough helps to improve the texture and makes it easier to roll.
After chilling, use a tablespoon measuring spoon to scoop out the dough. Roll each portion into a ball. If your dough becomes too warm while rolling, feel free to pop it into the freezer for 10 to 15 minutes to firm up.
At this point, preheat your oven to 375°F (190°C). Line a light-colored sheet pan with a silicone baking mat or parchment paper. This step helps to prevent the cookies from sticking and ensures they bake evenly.
Place the cookie balls on the prepared baking sheet, spacing them apart. Bake for about 7 to 11 minutes, or until the edges start to brown slightly. They might spread a little, and that's okay.
Once baked, let the cookies cool on the tray for 3 to 5 minutes before transferring them to a wire cooling rack. Allow them to cool for a few minutes.
Prepare a bowl of powdered sugar for coating. Roll the warm cookies in the powdered sugar until fully coated, then place them back on the cooling rack. Let them cool a bit longer and roll them in powdered sugar again for an extra sweet finish.
