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.
Bake at 275 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.
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.