Cream 1/4 cup powdered sugar and butter in a stand mixer. Mix the flour and pecans on low speed until combined.
Place dough on cookie sheets covered with parchment paper or a silicone baking mat after rolling it into little balls approximately the size of a walnut. For 30 minutes, bake.
Roll warm cookies in a basin of powdered sugar that has been sifted. Roll cookies once more in powdered sugar after they have cooled. In an airtight container, store.