Preheat oven to 375 degrees
Place a Silpat or a piece of parchment paper on a cookie sheet
Using a stand mixer with a large bowl cream together butter, sugar, and flour.
Mix in chopped nuts.
Using a cookie scoop to measure out cookies
Roll them into a ball
Place them on the baking sheet about 1.5" apart
Bake for 10 to 15 minutes
Place about a cup of confectioners sugar in a bowl with low sides
Place the hot pan on a trivet
Remove hot cookies with two spoons and drop into confectioners sugar
Roll the hot cookies in the sugar to coat and place them on a wire rack to cool completely