Step 1: Preheat your oven to 350°F (175°C). Line a large baking sheet with parchment paper.
Step 2: In a large bowl or the bowl of a stand mixer fitted with the paddle attachment, cream together the softened unsalted butter and 1/2 cup of powdered sugar on medium speed until light and fluffy, about 2-3 minutes.
Step 3: Beat in the vanilla extract, almond extract (if using), and salt until fully combined.
Step 4: Gradually add the all-purpose flour to the butter mixture, mixing on low speed until just combined and a soft dough forms. Be careful not to overmix.
Step 5: Fold in the finely chopped pecans until evenly distributed throughout the dough.
Step 6: Roll the dough into 1-inch balls and place them about 1 inch apart on the prepared baking sheet.
Step 7: Bake for 12-15 minutes, or until the edges are lightly golden but the cookies still appear pale in the center. Do not let them brown too much.
Step 8: While the cookies are baking, place the remaining 1 cup of powdered sugar in a shallow bowl.
Step 9: Remove the cookies from the oven and let them cool on the baking sheet for about 5 minutes. They will be very delicate when hot.
Step 10: While still warm, carefully roll each cookie in the powdered sugar, ensuring it's fully coated. The warmth helps the sugar adhere.
Step 11: Transfer the coated cookies to a wire rack to cool completely. Once completely cool, roll them in powdered sugar a second time for a thick, snowy coating before serving or storing.