Toast the pecans on a baking sheet in the oven. You will know they are done when you just begin to smell them. Remove from oven. Cool for a few minutes then use a food processor to finely chop up all the toasted pecans.
Sift the spelt flour into a bowl and set aside
In the bowl of a stand mixer, beat together the butter and 3/4 cup of the powdered sugar (the remaining powdered sugar will be used for rolling the baked cookies).
When the butter and sugar is well combined add in the vanilla extract.
Turn the mixer on low and slowly add in the sifted spelt flour, scraping down the sides of the bowl as needed.
When the flour is completely added begin raising the speed on the mixer to fully work all of the flour into the butter. Continue to scrape down the sides as needed. While still on high, beat in the chopped pecans.
Cover bowl with plastic wrap and chill for 30 minutes
To bake cookies
Remove dough from refrigerator and preheat oven to 350 degrees
Roll cookies into balls (about 1 tablespoon of dough per cookie) and place on a parchment lined cookie sheet.
Bake for 13 to 15 minutes.
Remove from oven and cool on cookie sheet for about 5 minutes.
Roll each cookie in the reserved 1 1/4 cups of powdered sugar to coat thoroughly then place on a rack to cool. --This first layer of powdered sugar will melt into the cookie a bit and will help the final coating of powdered sugar stay in place.
Once cookies are completely cool, roll each one again in the powdered sugar.
Sneak in some whole grains!!
You can replace anywhere from 1/4 cup to 3/4 cup of the white spelt flour with whole spelt flour and it will work beautifully in this cookie!