Sift the 1 cup of powdered sugar for rolling into a shallow bowl and set aside—sifting removes lumps so you get an even coating on the finished cookies. In a large mixing bowl, beat the softened butter on medium speed for 1-2 minutes until it's pale and creamy. This aerating step is important because it helps create a tender, delicate cookie texture. Add the 1/2 cup powdered sugar and 1/4 cup sugar alternative to the butter and continue beating until the mixture is light and fluffy, about 2-3 minutes.

Stir the vanilla extract into the butter mixture from Step 1 until fully incorporated. In a separate bowl, combine the flour and finely chopped pecans—I like to chop the pecans into about 1/4-inch pieces so they distribute evenly throughout and give you little bursts of nutty flavor in every bite. Mixing these dry ingredients separately ensures the nuts are coated with flour, which prevents them from sinking to the bottom of the cookies.

Add the dry ingredient mixture from Step 2 to the butter mixture from Step 1 and fold together gently until just combined—don't overmix, as this keeps the cookies tender. The dough will be slightly crumbly at first but will come together as you fold. Transfer the dough to plastic wrap, shape it into a disk, and refrigerate for 1 hour. This chilling time is crucial because it firms up the butter and makes the dough much easier to shape, plus it develops the flavors.

While the dough is chilling, preheat your oven to 325°F—this lower temperature is perfect for delicate tea cakes as it allows them to bake through gently without browning too much. Once the dough has chilled and your oven is ready, scoop the dough using a small cookie scoop or teaspoon, then roll each portion between your palms into a 1-inch ball. Arrange the balls on a baking sheet lined with parchment paper, spacing them about 1 inch apart.

Bake the cookies for 18 to 20 minutes—they should be set but still pale and delicate, not golden brown. Remove from the oven and let the cookies sit on the baking sheet for exactly 10 minutes; this resting period allows them to firm up just enough to handle without falling apart. Transfer the cookies to a wire cooling rack and let them cool to room temperature, about 15-20 minutes.

Once the cookies are completely cooled, working in batches, roll each cookie in the sifted powdered sugar from Step 1, coating all sides evenly. I find it helpful to use a small spoon or fork to help roll the cookies and get them fully coated without handling them too much. Place the finished cookies on a serving platter or airtight container. If you want a heavier coating, you can roll them a second time in the powdered sugar for extra sweetness and presentation.