1 c. butter, softened
1 1/2 c. powdered sugar, divided
1 tbsp. water
1 tsp. vanilla
2 1/4 c. flour
3/4 c. pecans, chopped fine

Preheat oven to 400°F. Beat butter and 1/2 cup powdered sugar in large bowl until light and fluffy. Add water and vanilla. Gradually add flour and nuts, beating until well mixed. Refrigerate until firm (about 30 minutes). Roll dough into 1-inch balls. Place 1-inch apart on ungreased cookie sheet.

Bake for 10 minutes or until lightly brown on bottom. Cool on wire racks for 10 minutes, then roll in remaining 1 cup of powdered sugar. When completely cool, roll again in sugar.

Makes 4 dozen.