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Heat oven to 400 degrees
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In a large bowl, mix together butter, sugar and vanilla. Once mixed, add in flour, chopped pecans and salt. I found it was easier to mix the dough together with my hands. The dough will be on the drier side.
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Roll dough into one inch balls and place them evenly spaced (about 1 inch) on a non-greased cookie sheet.
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Bake for 9-11 minutes (keep an eye on them, you want them to be set but not browned at all).
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Remove sheet and let cookies cool slightly on a wire rack. Once warm, roll them gently in powdered sugar and then allow to cool on wire rack.
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Roll cookies in powdered sugar one more time and then serve.