1 cup (227 grams) unsalted butter, room temperature
1/4 cup (30 grams) confectioners' (powdered or icing) sugar
1 teaspoon (2 grams) pure vanilla extract
2 cups (280 grams) all-purpose flour
1/4 teaspoon salt
1 cup (110 grams) powdered (icing or confectioners) sugar, sifted
Preheat oven to 350 degrees F (175 degrees C). Line 2 baking sheets with parchment paper. Set aside.
Toast Nuts: Place nuts on a baking sheet and bake for about 8 minutes, or until lightly brown and fragrant. Cool. Once the nuts have cooled completely place them, along with 2 tablespoons (25 grams) of the flour from the recipe, into your food processor, fitted with a metal blade, and process until they are finely ground (but not a paste). Set aside.
In the bowl of your electric mixer (or with a hand mixer), cream the butter and sugar until light and fluffy (about 2 minutes). Beat in the vanilla extract. Add the remaining flour and salt and beat until combined. Stir in the nuts. Cover and refrigerate the dough for about 1 hour or until firm.
Form the dough into 1 inch (2.54 cm) balls and place 2 inches (5 cm) apart on the prepared baking sheets. Bake about 12 - 15 minutes, or until the edges of the cookies start to brown. Remove from oven and place on a wire rack to cool for about 5 minutes.
Meanwhile, line another baking pan or tray with parchment or wax paper. Sprinkle about 1/2 cup of the confectioners' sugar on the bottom of the pan and then place the slightly cooled cookies on top of the sugar. Place the remaining 1/2 cup of sugar in a fine strainer or sieve and then sprinkle the tops of the cookies (or you can just roll the cookies in the sugar).