Cream the butter and sugar by combining 1 cup of softened unsalted butter and ½ cup of powdered sugar in a large mixing bowl using an electric mixer for about 3-5 minutes.

Add 1 teaspoon of vanilla extract to the mixture. In a separate bowl, whisk together 1 ¾ cups of all-purpose flour, ⅓ cup of unsweetened cocoa powder, and ¼ teaspoon of salt. Gradually add this to the wet mixture on low speed.

Fold in ½ cup of chopped pecans or walnuts and ½ cup of mini chocolate chips if using, ensuring even distribution.

Preheat your oven to 325°F (160°C) and line your baking sheets with parchment paper. Chill the dough for about 30 minutes if too sticky.

Shape the dough into balls, about 1 inch in diameter, and place them on the prepared sheets about 2 inches apart.

Bake for 14-17 minutes until the edges are set and the tops appear dry but soft in the center.

Allow to cool on the baking sheets for 5 minutes before transferring to wire racks. Roll cooled cookies in powdered sugar until fully coated.

Store cookies in an airtight container at room temperature for up to a week.