Heat oven to 325°.

Combine butter and sugar in a large mixer bowl.

Beat at medium speed, scraping the bowl often, until creamy, about 1 to 2 minutes.

Reduce speed to low, add the flour, cornstarch and extract.

Beat until well mixed, about 1 minute.

Stir in pecans by hand.

Shape level tablespoonfuls of dough into 1-inch balls.

Place 2-inches apart onto ungreased cookie sheets.

Bake for 14-16 minutes or until set, pale golden but not brown.

Cool completely.

Place powdered sugar in small bowl.

Roll cookies in powdered sugar, turning carefully to coat both sides.