Preheat your oven to 350ºF.
In a large bowl with an electric mixer, beat butter until smooth. Add in flour, pecans, 1/4 cup powdered sugar, milk and vanilla and stir until a dough forms.
Roll dough into 1-inch balls and place 1-inch apart on an ungreased cookie sheet. Bake until lightly browned, about 20-25 minutes. Let cool 5 minutes then roll in powdered sugar. Let cool completely and role in powdered sugar again.
If your dough seems a little soft chill it for 1 hour before baking.
Make sure to roll in powdered sugar once the cookies are cooled so the powdered sugar sticks.
Looking for another cookie recipe?