Preheat the oven to 350 degrees F (175 degrees C). Line a baking sheet with parchment paper.

Place pecans on the prepared baking sheet and toast in the preheated oven for 5 minutes. Leave the oven on. Transfer pecans to a small bowl and reserve the parchment-lined baking sheet.

Combine salted butter, ground almonds, arrowroot powder, coconut flour, honey, egg, vanilla extract, and sea salt in a large bowl; beat using an electric mixer until combined. Add toasted pecans and mix in. Press dough together and cover the bowl. Refrigerate for 30 minutes or freeze for 15 minutes.

Remove cookie dough from refrigerator or freezer. Use a small cookie scoop to make 24 cookies, rolling each gently by hand and working quickly so dough stays cold. Place cookies on the prepared baking sheet.

Bake in the preheated oven until golden around edges, about 15 minutes. Remove cookies from oven and immediately dust with about 2 tablespoons confectioners' sugar.

Allow to cool slightly. Pour remaining confectioners' sugar into a shallow bowl. Once cool enough to handle, roll each cookie in confectioners' sugar and cool completely before serving.