Preheat oven to 350F and line four baking sheets with parchment paper. Set aside.
Whisk together the flour, salt, and cocoa powder in a medium bowl. Set aside.
Using a handmixer or stand mixer, beat the butter until smooth, then slowly add the granulated sugar while mixing on medium until light and fluffy.
Add the vanilla extract and mix until thoroughly combined.
Add the flour mixture to the butter mixture in small batches, beating well between additions and scraping down the sides of the bowl as needed. Dough will be thick, almost like frosting.
Add the chopped pecans and briefly beat so nuts are interspersed throughout dough.
Use a measuring teaspoon to scoop out heaping teaspoons of dough, then roll dough into a ball and place on prepared baking sheets.
Bake at 350F for 13-15 minutes. Remove from oven and cool on wire rack.
Once cookies have cooled completely, sprinkle or roll the them in the confectioner's sugar to create a snowy effect!