Using a stand or hand mixer, beat the sugar and softened butter together.
Next, add the chopped pecans and flour and beat until combined.
Divide the dough into even-sized pieces, forming crescent cookie shapes. Bake at 350°F for about 12 minutes, or until the bottoms are lightly browned.
Allow the cookies to cool for about 5 minutes, then roll each one in the powdered sugar while they're still warm. Allow the cookies to cool completely and roll each one in powdered sugar again. Enjoy!