1 cup butter or margarine
1/2 cup powdered sugar
1 teaspoon vanilla
2-1/4 cups flour
1/4 teaspoon salt
3/4 cup chopped pecans or walnuts
Cream the butter, sugar and vanilla. Mix in the flour and salt, and then fold in the chopped nuts. This is going to be a pretty stiff dough.
Chill the dough for at least an hour or even overnight (cover with plastic wrap so it doesn't dry out).
Heat your oven to 400 degrees (about 200 C). Taking a small teaspoon of dough at a time, roll into a round ball and put on a baking sheet. Bake for 10-12 minutes until the dough sets, but not until brown.
Roll the warm cookie in powdered sugar and set on a rack until all the cookies from that baking sheet are rolled in the sugar, and then do it again to all the cookies. The heat from the cookie will cause the first layer of sugar to get sticky and then the second coating will hold onto the cookie better.
Make sure you don't let them get brown or they will not taste right. I didn't really like these all that much, though they tasted much better after they had aged a week or so.