Preparation time: 20 minutes. Chilling time: 1 hour. Baking time: 20 to 25 minutes at 350 degrees. Yields: 48 cookies.

1 1/4 c. butter
2/3 c. granulated sugar
2 tsp. vanilla
2 c. all-purpose flour
1/2 c. cocoa
1/8 tsp. salt
2 c. finely chopped pecans
Powdered sugar

1. In large mixing bowl, beat butter until creamy.

2. Gradually add sugar, beating until creamy and smooth. Add vanilla. Mix well.

3. Sift together flour, cocoa and salt. Gradually add to creamed mixture.

4. Add nuts. Stir to distribute evenly.

5. Cover. Chill for 1 hour.

6. Using a full rounded teaspoon, form mixture into about 1 1/2 inch balls. Place on lightly greased baking sheets.

7. Bake at 350 degrees for about 20 minutes. Do not overbake.

8. Cool slightly. Sift powdered sugar over the tops of the cookies.

9. When cool, remove from racks. Press bottoms into more powdered sugar, if desired.

TIPS: Before serving, you may wish to sift additional powdered sugar over the tops of the cookies.