Cream butter, gradually add confectioners sugar, beating well. Combine flour and baking powder, gradually add to butter mixture, mixing well. Stir in pecans. Cover and chill 20 min or until dough is slightly firm.
Roll dough to ¼” thickness between sheets of wax paper. Remove top sheet of waxed paper. Cut dough into desired shapes with a cookie cutter, remove excess dough.
Place on ungreased cookie sheet on top of cookies, invert and remove wax paper.
Bake at 300º for 25 min or until lightly browned. Remove immediately to wire racks to cool.