Preheat your oven to 350 degrees Fahrenheit. Line two baking sheets with parchment paper and set aside.
Add butter, powdered sugar, cocoa powder, vanilla extract, and almond extract to a medium mixing bowl and beat with an electric hand mixer until fluffy, about 3-5 minutes.
Add the salt and flour to the bowl, one cup at a time, and mix until combined and no more dry flour is visible. The dough will be crumbly.
Add chopped pecans to the bowl and mix with the hand mixer on low speed until the pecans are evenly mixed into the dough.
Using a medium cookie scoop, scoop 1 ½ tablespoon balls of dough into the palm of your hand and roll them into neat balls.
Place cookies onto your prepared baking sheets, spaced evenly apart. They do not need much room as the cookies will not spread while baking. Bake cookies in the preheated oven for 7-10 minutes, or until the bottoms are slightly browned and the tops are no longer glossy.
Once the cookies have cooled enough to handle, add 1 cup of powdered sugar to a medium bowl and roll the cookies in the sugar to completely coat each cookie. Transfer the cookies to a wire rack to cool completely.
After the cookies have completely cooled I recommend rolling them in the powdered sugar once more.