Cream together the butter and sugar until light and fluffy.

Add the vanilla extract and water, mixing until combined.

Gradually add the sifted flour, mixing well until a dough forms.

Stir in the chopped pecans until evenly distributed.

Shape the dough into small balls or finger shapes.

Place the cookies on an ungreased baking sheet.

Bake in a preheated oven at 325°F (160°C) for approximately 20 minutes, or until lightly golden.

Remove the cookies from the oven and transfer them to a wire rack to cool slightly.

While still slightly warm, roll the cookies in confectioners' sugar to coat.

If desired, dip the end of each cookie in thin chocolate icing. Let the icing set before serving.