In a small bowl, use an electric mixer to beat together confectioners’ sugar, cocoa powder, butter and whiskey.
Once the ingredients are thoroughly combined, refrigerate for 30 minutes.
Once 30 minutes are up, remove from fridge.
Line a baking sheet with wax paper. Scoop out portions of the batter with a spoon and roll into 2 inch balls. Set carefully on wax paper.
Freeze for at least 10 minutes.
While the balls freeze, place pecans in a sandwich bag. Use a rolling pin to break it into fine pieces.
Melt chocolate in the microwave in 30-second intervals, stirring between each interval.
Remove whiskey balls from freezer and dip each one into the melted chocolate, using a toothpick to assure that each one is completely coated.
Place back onto lined baking sheet and top with finely crushed pecans.
Place back in the freezer for about 20 minutes.
Serve and enjoy!