1) Heat the oven to 375°F. 

2) Combine the pecans and 3 tablespoons of the flour in a food processor, and pulse a few times until the mixtures acquires the consistency of oat bran. Set aside. 

3) Beat the butter for several minutes with an electric mixer at high speed. Add the sugar and beat about 3 minutes. 

4) In a second bowl, combine the remaining flour, salt, ground pecans and baking powder, slowly mixing them together with a whisk. When they are thoroughly combined, add the dry ingredients to the butter mixture. Use a spoon to mix the dough first, and then your hands, if necessary, working as quickly and efficiently as possible, and mixing just until the dough holds together. 

5) Flour a clean, dry surface and roll the dough to about 1/2 inch thick.  Cut it into simple shapes with a knife or a cookie cutter, and place the cookies on ungreased baking trays. 

6) Bake for 10 to 12 minutes or until lightly browned on the bottom. Cool for at least 10 minutes before eating.