1. Preheat the oven to 325 degrees F. Line two sheet pans with parchment paper or nonstick baking mats.
2. Place the butter and granulated sugar in the bowl of a mixer and beat until light and fluffy.
3. Add the vanilla extract and beat for 30 seconds.
4. Add the flour, pecans and chocolate chips. Mix on low speed until a crumbly dough forms.
5. Roll the dough into 1 inch balls and place 1 1/2 inches apart on the prepared pans.
6. Bake for 16-18 minutes until light brown. Let the cookies cool for 5 minutes, then roll them in the powdered sugar.
7. Let the cookies cool completely then roll again in powdered sugar. Serve.
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