Preheat your oven to 325°F (160°C) and line two baking sheets with parchment paper.

Toast pecans in a dry skillet over medium heat for 5–7 minutes until fragrant and slightly golden. Cool and chop.

Cream unsalted butter and powdered sugar in a mixing bowl until light and fluffy, about 2 minutes.

Add pure vanilla extract and fine salt, mixing on low until completely incorporated, about 30 seconds.

Whisk together all-purpose flour and cornstarch, then gradually add to butter-sugar mixture. Mix until soft dough forms, about 1 minute.

Gently fold in the chopped toasted pecans until evenly distributed throughout the dough.

Wrap dough in plastic wrap and refrigerate for 20 minutes to set.

Shape tablespoon-sized portions into balls, flatten to about 1/2 inch thick, and place on baking sheets. Optionally sprinkle with coarse sugar.

Bake for 16–18 minutes until edges are lightly golden but centers remain pale.

Cool cookies on the baking sheets for 5 minutes before transferring to a wire rack to cool completely.