Preheat the oven to 170°C (340°F).
Line two baking trays with parchment paper or baking paper. Roughly chop the pecan nuts and set them aside.
Beat the butter and sugar together until well combined.
Add the flour and mix until a dough starts to form.
Add the vanilla essence and chopped pecans and mix until everything is evenly combined.
Divide the dough into two equal portions.
Roll each portion into a log using clear plastic wrap. Cut each log into approximately 1 cm slices.
Roll each slice between your hands to form a ball.
Place the balls onto the prepared baking trays, leaving a little space between each one.
Bake for approximately 25 minutes, or until the cookies are lightly golden.
Remove the cookies from the oven and immediately sprinkle them with a litlle icing sugar while they are still hot.
Allow the cookies to cool on the baking tray.
Once cool, roll each Pecan Ball in icing sugar again to give them their classic snowy coating.