1 cup (2 sticks) butter
1/2 cup white sugar
2 tsp. water
2 tsp. vanilla
2 cups all-purpose flour, sifted
1 cup chopped pecans

Cream butter and sugar. Add water and vanilla. Add sifted flour and chopped pecans. Chill 3 to 4 hours in refrigerator. Form balls, place on ungreased cookie sheet.

Bake at 325°F for about 20 minutes. Cool slightly then roll in powdered sugar (if desired).