Prepare the Dough: In a large mixing bowl, cream the softened butter and powdered sugar until light and fluffy. Add the vanilla extract and mix until well combined. Gradually add the flour and mix until the dough comes together. Finally, fold in the finely chopped nuts. Chill the dough for about 30 minutes to make it easier to handle.

Shape the Cookies: Preheat your oven to 350°F (175°C). Roll the chilled dough into 1-inch balls and place them on an ungreased baking sheet, spacing them slightly apart. If you prefer, you can lightly flatten them for a slightly different shape.

Bake the Cookies: Bake the cookies for 15-20 minutes or until the bottoms are lightly golden. Be careful not to overbake, as the cookies are meant to be delicate and crumbly. Let them cool on the baking sheet for about 5 minutes before transferring them to a wire rack.

Coat in Powdered Sugar: While the cookies are still warm, roll them generously in powdered sugar. Let them cool completely, then roll them in powdered sugar a second time to ensure a thick, snowy coating. This step gives the cookies their signature look and sweetness.

Serve and Enjoy: Serve the cookies fresh or store them in an airtight container. They keep well for up to a week and make a beautiful addition to any dessert table. For extra flair, serve them on a festive plate dusted with additional powdered sugar.