Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat.
Make the Dough: Cream the softened butter and sugar until light and fluffy. Mix in flour, finely chopped pecans, and salt until a crumbly dough forms. It should hold together when pressed.
Shape the Balls: Roll 1-tablespoon portions of dough into smooth balls. If dry, knead gently. Place on the baking sheet, leaving space between them.
Bake for 12–15 minutes until the bottoms are lightly golden. Let them cool on the baking sheet for 5 minutes, then transfer to a wire rack.
Optional Chocolate Drizzle: Melt chocolate chips with coconut oil in the microwave in 20-second intervals, stirring until smooth. Drizzle over cooled pecan balls and let set in the fridge for 10–15 minutes.
Serve and Store: Enjoy immediately or store in an airtight container at room temperature for up to a week. Refrigerate for longer storage.