Pour the pecans into a large skillet and toast, stirring often, over medium, heat until fragrant. This will take about 4 to 8 minutes.
Pour the toasted pecans into a food processor and blend, pausing to scrape down the sides with a spatula often. It will be crumbly at first, but will eventually blend into super-creamy goodness after five to fifteen minutes (mine took about 6 minutes).
Add a pinch of kosher salt. Blend again, taste, and add more salt if needed.
Dump the pecan butter into a large bowl, or bowl of a stand mixer, beat the pecan butter and butter until combined. add vanilla and beat until smooth. Add the powdered sugar and beat until combined. The dough will not be stiff.
Line two baking sheets with wax paper.
Using a teaspoon size spoon, scoop the dough onto the baking sheets. Try to be as neat as possible, you want a somewhat round shape.
Freeze the balls for 45 minutes to an hour.
While freezing, melt chocolate chips in a double boiler or microwave (stirring every 30 seconds).
Remove one pan of pecan butter balls from freezer( if you would like to shape your balls better, now is the time, but do so quickly) and immediately dip, covering the ball completely in chocolate. Repeat with the remaining pan.
Refrigerate until ready to serve – at least 25 minutes. If desired drizzle with melted chocolate before serving.