Preheat the oven to 325°F. Line a baking sheet with parchment paper. Set aside. In a stand mixer, cream together the butter and ¼ cup of the powdered sugar until creamy, about 3 minutes. Meanwhile, stir together the flour, pecans, and salt in a small bowl. Turn off mixer and add in the flour mixture as well as the extract. Mix on medium-low until everything is incorporated. Dough will look dry and rollable. Using a tablespoon-sized spring release scoop or a spoon, scoop tablespoon sized dough balls. Roll into a ball and place on the prepared baking sheet. Bake for 12-13 minutes. Remove before any browning occurs. The cookies will be slightly firm to touch, hardening once they cool. Allow to cool for about 10 minutes. In a small bowl, add the remaining ¼ cup powdered sugar. Roll the top of each cookie in the powdered sugar. It will melt a bit onto the cookie. Place on a serving platter or in an airtight container. Just before serving, add an additional light dusting of powdered sugar to the tops.
Kerrygold Butter is naturally soft. Skip bringing it to room temperature. It creams well straight out of the fridge.