Preheat the oven to 350°F(175°C) and line 2 baking sheets with parchment paper. Chop the pecans and toast them in the oven for 5 to 7 minutes; let cool.
Cream butter, powdered sugar, and vanilla extract using a hand mixer and beat until the mixture is light and fluffy.
In a separate bowl, whisk together all-purpose flour, cinnamon, and salt. Set aside.
With the mixer on low speed, gradually add dry ingredients to the batter, mixing just until combined. Be careful not to overmix.
Gently fold chopped pecans and chocolate chips using a rubber spatula until they are evenly distributed throughout the dough.
Move the cookie dough to a clean container and refrigerate for at least an hour.
Form cookies using a tablespoon-sized cookie scoop and roll dough into balls using the palms of your hands. Place them into the prepared baking sheet, leaving about 2 inches of space between them.
Bake in a preheated oven for 10-12 minutes or until the edges are golden brown. Keel an eye on them to prevent over-baking.
Allow the cookies to cool on the baking sheet for a few minutes before moving them to a cooling rack.
Once the cookies are completely cooled, roll cookies into powdered sugar.