1Heat oven to 400°F. Spray cookie sheets with cooking spray.
2In large bowl, beat 1 cup of the powdered sugar and the butter with electric mixer on medium speed until creamy. Add milk and vanilla, beating until blended. In medium bowl, mix flour, cocoa and salt; gradually add flour mixture to butter mixture, beating until blended. Stir in pecans.
3Shape dough into 1-inch balls; place 1 1/2 inches apart on cookie sheets.
4Bake 11 to 13 minutes or until tops of cookies just begin to crack. Cool on cookie sheets 3 minutes. Remove to cooling racks; sprinkle with remaining 1/4 cup powdered sugar. Cool 10 minutes.