Preheat oven to 325 F degrees.
Line a baking sheet with parchment paper.
Using a stand or hand held mixer, beat butter on high until creamy.
Add in sugar and beat until fluffy.
Add in vanilla and 2 teaspoons of water, beat until combined.
Slowly add in flour and pecans until completely combined and incorporated.
Measure out dough using a melon baller and shape into balls.
Place the cookie dough balls on the prepared baking sheet and bake for about 20 minutes or until the bottoms are very light gold in color.
Transfer the cookies to a cooling rack to cool completely.
Place powdered sugar in a Ziploc bag. Add a few cookies to the bag and gently shake the bag to coat the cookies with powdered sugar.