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Inspired by a post on Smitten Kitchen, which was in turn crediting a recipe from Emeril. Both sources recommend (and give instructions for) dipping these in chocolate at the end, although I love these just as they are. I modified the recipe a bit and wrote my own instructions.
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Preheat oven to 350 F. Cover baking sheets with parchment paper or a silicone baking mat, and set aside.
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To crush your chips, just put them in a large plastic bag and smush them down with your fists for a bit. Set aside.
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In the medium sized bowl of your electric mixer, add butter and sugar. Using the electric mixer on medium speed, combine butter and sugar until fluffy and light. Blend in vanilla and almond extracts. Add flour, salt if using, pecans and crushed chips. Blend in these ingredients at low speed, just until dough comes together.
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Combine the sugar and salt (in the coating section) in a small bowl.
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Scoop out the dough in rounded teaspoons and roll into balls about the size of a golf ball.
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Roll the balls in the sugar mixture, then place onto the prepared baking sheet. Using the bottom of a glass, flatten the balls gently to about 1/3 of an inch thick.
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Bake for 12-15 minutes, or until edges are just beginning to turn golden brown. Cool and enjoy!
