1. In a mixing bowl beat butter with an electric mixer on medium to high speed for 30 seconds. Add the 1/2 cup powdered sugar. Beat until combined, scraping bowl occasionally. Beat in the water and vanilla until combined. Beat in as much of the flour as you can with the mixer. Using a wooden spoon, stir in any remaining flour and the pecans. Cover; chill for 30 to 60 minutes or until firm enough to shape.

2. Preheat oven to 325°F. Shape dough into 1-inch balls. Place 1 inch apart on ungreased cookie sheets. Bake about 15 minutes or until bottoms are lightly browned. Transfer to wire racks; cool. Place the 1 cup powdered sugar in a large plastic bag. Add cookies to bag in batches. Gently shake to coat.

Chocolate-Covered Sandies:

Prepare as directed, except decrease the 1 cup powdered sugar to 3/4 cup and stir in 1/4 cup unsweetened cocoa powder. Shake cooled cookies in cocoa powder mixture.

To Store:

Layer cookies between sheets of waxed paper in an airtight container; cover. Store at room temperature for up to 3 days.