Preheat oven to 325°F (163°C) and line a baking sheet with parchment paper.

Toast the pecans in a dry skillet over medium heat for 3 to 4 minutes.

In a large mixing bowl, cream the softened butter and sifted powdered sugar until smooth.

Add the vanilla extract and mix until just combined.

In a separate bowl, combine the flour, salt, and cornstarch (if using). Gradually fold into the butter mixture until just combined.

Gently fold in the toasted pecans.

Form the dough into two logs or press into a flat disc, wrap tightly in plastic wrap, and chill for at least 30 minutes.

Once chilled, slice the dough into 1/4 to 3/8 inch rounds and arrange on the prepared baking sheet.

Bake for 12 to 16 minutes, until edges are set and bottoms are lightly golden.

Cool cookies completely on a wire rack before packaging.