In a bowl with a hand mixer or a bowl of a stand mixer with the paddle attachment, cream the butter. Add the sugar and mix until it is light and fluffy.
8 ounces unsalted butter, ¼ cup granulated sugar
Add the flour, salt, vanilla, and chopped walnuts or pecans. Mix until combined. Make sure to scrape the sides occasionally to get all the ingredients incorporated.
2 cups all-purpose flour, Pinch of salt, 1 teaspoon vanilla, 2 cups finely chopped walnuts or pecans
Turn the dough onto the counter top and loosely use your hands to bring the dough together into a ball. Cover with plastic wrap and place it in the refrigerator for 30 minutes.
When ready to bake, remove the cookie dough from the refrigerator. Preheat your oven to 350 °F (177 °C) and line two baking trays with parchment paper.
With a cookie scoop, scoop dough and roll firmly into a ball of dough. Place on the baking tray.
Bake for 25 - 30 minutes until slightly golden.
Remove from the oven and let them cool for two to three minutes. Roll them in the powdered sugar until completely covered and set on a rack to cool completely.
1 cup powdered sugar
If you want them really white, roll them in the sugar for a second coating once they are completely cool.