Preheat oven to 325°F.
Place the butter and ½ cup powdered sugar in the bowl of a stand mixer. Beat on high until light and fluffy, about 3–4 minutes.
Add the salt, vanilla, and water. Beat until combined.
With the mixer running, slowly add the flour. Mix until just incorporated. Stir in the pecans.
Roll into 1 inch balls and place 2 inches apart on a cookie sheet lined with parchment paper or a silicone mat.
Bake for 30–35 minutes, or until the tops are just beginning to turn light brown.
Remove from the oven. Immediately after removing the cookies from the oven, place the remaining 1½ cups of powdered sugar in a small bowl.
Roll a cookie (careful—they will be hot) on all sides in the powdered sugar and place on wax paper.
Repeat with remaining cookies. After each cookie is coated, roll each cookie in the powdered sugar again. Serve slightly warm or at room temperature.