In a large mixing bowl, cream together 1 cup of softened unsalted butter and 0.5 cup of powdered sugar on medium speed until light and fluffy, about 2-3 minutes.

Gently mix in 1 teaspoon of vanilla extract and 0.25 teaspoon of salt until well combined, about 30 seconds.

Gradually add 2.25 cups of all-purpose flour, mixing on low speed until just combined.

Fold in 0.75 cup of finely chopped pecans or walnuts evenly throughout the dough.

Cover the dough with plastic wrap and refrigerate it for at least 30 minutes.

Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

Roll tablespoon-sized portions of dough into balls and place them about 2 inches apart on the prepared baking sheet.

Bake the cookies for 12 to 14 minutes, until the bottoms are just beginning to turn golden.

Let the cookies cool on the baking sheet for about 5 minutes before transferring them to a wire rack.

While still warm, roll them in 0.75 cup of powdered sugar.

Once completely cooled, give your cookies another light roll in powdered sugar.