Preheat your oven to 350°F (175°C).

In a large mixing bowl, beat the softened butter and powdered sugar together until light and fluffy, about 2-3 minutes by hand or 1-2 minutes with an electric mixer.

Gradually add the all-purpose flour and chopped nuts into the butter mixture. Stir until it forms a cohesive dough. If it seems dry, add a splash of milk.

Scoop about a tablespoon of dough and roll it into a ball. Place them on ungreased baking sheets about 2 inches apart.

Bake in the preheated oven for 10-12 minutes, until set but not browned.

Remove cookies from the oven, let cool slightly, and roll them in powdered sugar while still warm.