In a large mixing bowl, cream together the softened butter and powdered sugar until the mixture is light and fluffy. This step is crucial for achieving a tender cookie texture.

Next, mix in the vanilla extract and gradually add the all-purpose flour, stirring until just combined. Be careful not to overmix, as this can make the cookies tough.

Fold in the chopped nuts gently to ensure they are evenly distributed throughout the dough without overworking it.

Using your hands, roll the dough into small balls, about one inch in diameter. Place them on a baking sheet lined with parchment paper, leaving some space between each cookie.

Bake the cookies in a preheated oven at 350°F (175°C) for about 10 to 12 minutes or until they are lightly golden on the bottom. Remove from oven and let them cool slightly.

While the cookies are still warm, roll them in confectioners’ sugar to give them that signature snowy finish. Allow them to cool completely before serving.