Preheat oven to 350 degrees and line three baking sheets with parchment paper.
In a medium bowl, cream butter with an electric mixer on medium speed for 1-2 minutes, until smooth.
Add powdered sugar and continue mixing until smooth and creamy, scraping down the sides as needed.
Pour in vanilla and continue mixing for another minute.
Add flour and sea salt slowly while continuing to mix. A crumbly dough will form. Continue mixing until a dense dough forms.
Fold in finely chopped pecans.
Using a 1.5 TBS cookie scoop, scoop dough and place on a lined baking sheet 2 inches apart or roll into balls using your hands before placing them on the cookie sheet.
Bake one pan at a time, in the middle of the oven for 9-10 minutes, rotating the pan halfway through baking.
Let cookies cool on the baking sheet for a minute or two, prior to transferring to a wire rack to cool completely.
When cookie are completely cool, generously roll them in powdered sugar.
Store cookies in an airtight container for up to 1 week or freeze for up to three months.
Notes
Make sure to read the cookie baking tips to get answers to common questions about baking cookies.