Preheat your oven to 350°F so it reaches temperature while you prepare the dough. Finely chop the pecans into approximately 1/4-inch pieces—this size is important because it creates better texture than powder while still incorporating evenly throughout the dough. Measure out all remaining ingredients and have them ready to combine.
In a mixing bowl, combine the almond flour, sweetener, and chopped pecans. I find that mixing these dry ingredients first ensures the pecans and sweetener are evenly distributed throughout the dough, preventing pockets of sweetness or density. Once combined, add the softened butter and vanilla extract, then mix thoroughly until a cohesive dough forms. The dough should hold together when squeezed but remain slightly crumbly in texture.
Using your hands or a small cookie scoop, roll the dough from Step 2 into balls approximately the size of walnuts (about 1 inch in diameter). Arrange them on a baking sheet lined with parchment paper, spacing them about 1 inch apart since they will spread slightly during baking. Place the baking sheet in the refrigerator for 20 minutes—this chilling time helps the balls hold their shape during baking and improves the final texture. I like to chill the dough because it prevents the cookies from spreading too much and keeps them more compact and tender.
Transfer the chilled dough balls directly from the refrigerator to the preheated 350°F oven and bake for 12-14 minutes, watching for the edges to turn light golden brown. The centers may still look slightly underbaked, which is perfect—they will continue to set as they cool. Remove from the oven when the edges show color but the tops still look pale.
Allow the baked cookies to cool on the baking sheet for 3-5 minutes until they're cool enough to handle but still slightly warm. This timing is important—if they cool completely, they become too delicate to roll; if rolled too warm, the sweetener coating won't adhere properly. Transfer the warm cookies to a shallow bowl or plate filled with powdered sweetener and roll each one until fully coated on all sides. Arrange the finished cookies on a serving plate to cool completely.