1. Preheat oven to 350°F (180°C). Line a baking sheet with baking parchment and spread the pecans on top. Toast in the oven for about 6-8 minutes until fragrant. Let cool down and chop finely. Do not turn off the oven.

2. Add the butter to a large bowl and mix on high speed until light and fluffy. Add the xylitol and mix until well combined. Add vanilla extract and mix in. Add the flour and salt and mix until combined. Fold in the chopped pecans. Use a small cookie scoop or tablespoons and place small dough portions with some space in between on the prepared baking sheet. Bake for 14-16 minutes or until they get a light golden color. Take out of the oven and let cool down on a wire rack. Repeat with the remaining dough.