Preheat the oven to 350-degrees.
Cream the butter on medium speed of your mixer until it is light and very creamy.
Add the powdered sugar and blend it in on low speed.
In a small bowl whisk the flour and the kosher salt together.
Add the flour, about a cup at a time, blending into the butter and powdered sugar using low speed.
Using low speed, add the vanilla extract along with the water.
Stir in the toasted pecans, blending into the dough using low speed.
Using a small ice cream scoop or a teaspoon, gather up the dough and gently roll to create balls about 1” to 1-½” diameter. Place the cookies on a baking sheet lined with a Silpat liner or parchment paper.
Bake in a 350-degrees oven for 12 to 14 minutes or until the bottoms of the cookies are just lightly golden in color. Let them cool slightly then transfer to a baking rack to cool completely.
Once the cookies are completely cool roll them in the remaining 1 cup of powdered sugar to completely cover. Store in a tightly sealed container.