1. Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper and set aside.

2. In a large mixing bowl, beat the softened butter and cream cheese together until smooth and creamy.

3. Add the 3/4 cup powdered sugar and beat until the mixture is pale, fluffy, and well combined.

4. Mix in the vanilla extract until evenly distributed.

5. In a separate bowl, whisk together the flour and salt.

6. Add the dry ingredients to the butter mixture in two additions, mixing on low speed just until a soft dough forms and no streaks of flour remain.

7. Fold in the finely chopped pecans or walnuts with a spatula until evenly incorporated.

8. Chill the dough in the refrigerator for about 30 minutes to firm up and help the cookies hold their shape.

9. Scoop tablespoon-size portions of dough and roll each into a smooth ball between your palms.

10. Arrange the dough balls on the prepared baking sheet, leaving a little space between each cookie.

11. Bake for 10–12 minutes, or until the bottoms are lightly golden and the tops look set but not browned.

12. Let the cookies cool on the baking sheet for 2–3 minutes, just until they are cool enough to handle but still warm.

13. Roll each warm cookie in a bowl of powdered sugar until fully coated, then transfer to a wire rack to cool completely.

14. Once the cookies are completely cool, roll them in powdered sugar a second time for a thick, snowy coating.