1. Place pecans in a single layer in a shallow pan.
2. Bake at 350° for 6 to 8 minutes or until lightly toasted, stirring once halfway through baking time.
3. Beat 1 cup powdered sugar and butter at medium speed with an electric mixer until creamy. Add milk and vanilla, beating until blended.
4. Combine flour, cocoa, and salt; gradually add to butter mixture, beating until blended. Stir in pecans.
5. Shape dough into 1-inch balls, and place 1 1/2 inches apart on lightly greased baking sheets.
6. Bake at 400° for 11 to 13 minutes or until tops of cookies just begin to crack. Cool on baking sheets 3 minutes. Remove to wire racks; dust with remaining 1/4 cup powdered sugar. Cool 10 minutes.