Preheat your oven to 350°F (175°C). Spread the raw pecans on a baking sheet and roast them for about 8-10 minutes, or until fragrant and lightly browned.
Allow the pecans to cool slightly, then transfer them to a food processor. Add the kosher salt and pulse until finely chopped.
In a large mixing bowl, cream the softened butter until smooth. Gradually add the powdered sugar, mixing well after each addition. Stir in the finely chopped pecans and vanilla extract until fully combined.
Cover the bowl with plastic wrap and refrigerate the mixture for at least 30 minutes, or until firm enough to handle.
Use a small cookie scoop or your hands to form small balls, about 1 inch in diameter, and place them on a lined baking sheet. Refrigerate for another 15-20 minutes to firm up.
In a microwave-safe bowl, melt the chocolate chips in 30-second increments, stirring in between until smooth.
Dip each chilled truffle into the melted chocolate using a fork or dipping tool, ensuring it's fully coated. Tap off any excess chocolate and place them back on the baking sheet.
Refrigerate the baking sheet for about 30 minutes to allow the chocolate to set completely.
