Cream the butter or margarine and 3 tablespoons of powdered sugar until fluffy in a medium size bowl. Stir in flour gradually, followed by the pecans, until well-blended. Chill for several hours, or until firm enough to handle.
Pre-heat the oven to 325°F. Roll the dough, a teaspoonful at a time, into marble-size balls between the palms of your hands. Place the balls 2 inches apart on ungreased cookie sheets.
Bake cookies for 20 minutes, or until lightly golden.
Cool on cookie sheets for 5 minutes and then carefully remove. Sprinkle a generous amount of powdered sugar into a pie plate. Roll cookies in powdered sugar while still warm to make a generous white coating. Allow cookies to then cool completely on wire racks.
Store cookies with waxed paper between layers in a container with a tight-fitting cover.
Note from Lisa’s mom:
“If I don’t happen to have pecans on hand, I use walnuts – and I imagine almonds would be good, too. But, pecans are the best. And, instead of rolling the cookies in powdered sugar, I sometimes use powdered cocoa.”