Brown the butter in a medium saucepan over medium heat, stirring frequently until golden and nutty.

Combine browned butter, powdered sugar, and vanilla in a mixing bowl until smooth.

Whisk flour and salt together; gradually mix into butter mixture to form dough.

Fold in toasted chopped pecans until evenly distributed.

Roll dough into 1-inch balls, place on parchment-lined baking sheet, and flatten slightly.

Bake at 350°F (175°C) for 12–15 minutes until edges are lightly golden. Cool on baking sheet 5 minutes, then transfer to wire rack.

Dust cooled cookies with powdered sugar before serving.