Preheat the Oven: Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat.

Cream the Wet Ingredients: In a large mixing bowl, cream together the softened butter, vanilla extract, and ½ cup of powdered sugar using a hand or stand mixer. Beat until the mixture is light and fluffy.

Add the Dry Ingredients: Gradually add the all-purpose flour to the butter mixture, mixing on low speed until fully combined. Fold in the finely chopped pecans or walnuts, stirring gently to distribute the nuts evenly throughout the dough.

Shape the Cookies: Scoop about 1 tablespoon of dough and roll it into a small ball with your hands. Place the dough balls onto the prepared baking sheet, spacing them about 1 inch apart.

Bake the Cookies: Bake the cookies in the preheated oven for 12–15 minutes, or until the bottoms are lightly golden. The tops should remain pale.

Coat in Powdered Sugar: Let the cookies cool for about 5 minutes on the baking sheet. While still warm, roll each cookie in powdered sugar until fully coated. For an extra snowy effect, roll them in powdered sugar again once they have cooled completely.

Serve and Enjoy: Arrange the cookies on a serving plate and enjoy! Store leftovers in an airtight container at room temperature for up to 7 days.