Preheat the oven to 275 degrees F.

Cream together the butter, sugar and flour with a hand mixer or stand mixer.

Fold in the pecans and salt and stir until combined. The mixture will be crumbly but will stick to itself.

Roll the dough into small balls (about 1/2-inch across) and place on an ungreased baking sheet. (You can wet your hands to keep the dough from sticking to you.)

Bake at 275 degrees F for 45 minutes.

Let cool completely on the baking sheet before transferring to an airtight container. These pecan puffs keep for up to a week on the counter or in the pantry.

To make the chocolate sauce: Place chocolate chips in a microwave safe bowl. Microwave for 1 minute. Stir and microwave in 30 seconds intervals until chocolate is melted and can be stirred together. Drizzle melted chocolate over cooled pecan balls or dunk balls in the chocolate sauce.