Preheat your oven to 350°F (176°C) and line a baking sheet with parchment paper.

In a mixing bowl, cream softened unsalted butter and powdered sugar on medium speed for about 3 minutes until light and fluffy.

In a separate bowl, whisk together all-purpose flour and salt. Gradually add this dry mixture to the creamed butter and sugar, mixing on low speed until just combined.

Fold in the finely chopped toasted pecans or walnuts into the dough.

Scoop out portions of dough and roll them into 1-inch balls, placing them on the prepared baking sheet about 1 inch apart.

Bake for 12-14 minutes until the bottoms are set and slightly golden while the tops remain pale.

Let the cookies cool on the baking sheet for about 5 minutes, then roll in powdered sugar.

Transfer the cookies to a wire rack to cool completely and dust with powdered sugar before serving.