In medium mixing bowl beat cream cheese with electric mixer until smooth. Add butter; beat until smooth. Add flour and beat until combined. Cover and chill 2 hours or until easy to handle.
Meanwhile, in small mixing bowl combine pecans, brown sugar, cinnamon, nutmeg, egg whites and vanilla.
Preheat oven to 350°F. Divide dough into 18 portions. Roll each portion into 5-inch square or circle. Spoon a rounded tablespoon of nut mixture in a 1/2-inch band about 1 inch from the edge of dough; roll up. Form into horseshoe shape and pinch ends together to seal. Place cookies on ungreased cookie sheets. Bake 25 minutes or until light brown. Remove to wire racks and cool. Roll cookies in powdered sugar.
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