Preheat your oven to 325°F (163°C) and line two baking sheets with parchment paper.

In a mixing bowl, cream softened unsalted butter and powdered sugar together for about 2-3 minutes until light and fluffy.

Sift together the all-purpose flour and chopped nuts in a separate bowl, then gradually add to the creamed mixture until a cohesive dough forms.

Roll small portions of the dough into 1-inch balls and place them 2 inches apart on the prepared baking sheets.

Bake for 20-25 minutes until lightly golden around the edges, while remaining soft in the center.

Let cookies cool on the baking sheets for 5 minutes, then roll in powdered sugar for a snowy coating.

Transfer to a wire rack to cool completely.