1

Beat butter, granulated sugar and vanilla in a large bowl until creamy. Stir together flour and cocoa; gradually add to butter mixture, beating until blended. Add pecans; beat until well-blended. Refrigerate dough about 1 hour or until firm enough to handle.

2

Heat oven to 375°F. Remove wrappers from chocolate kisses. Mold scant tablespoons of dough around each kiss, covering it completely. Shape into balls. Place on ungreased cookie sheet.

3

Bake 10 to 12 minutes or until set. Cool slightly, about 1 minute; remove from cookie sheet to wire rack. Cool completely. Roll in powdered sugar. Roll in sugar again just before serving, if desired.