Serve these bite-size treats with homemade Vanilla Ice Cream or your favorite vanilla ice cream.
Place pecans in a single layer in a shallow pan.
Bake at 350° for 6 to 8 minutes or until lightly toasted, stirring once halfway through baking time.
Beat 1 cup powdered sugar and butter at medium speed with an electric mixer until creamy. Add milk and vanilla, beating until blended.
Combine flour, cocoa, and salt; gradually add to butter mixture, beating until blended. Stir in pecans.
Shape dough into 1-inch balls, and place 1 1/2 inches apart on lightly greased baking sheets.
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.