Let’s dive into the process of creating these delectable cookies. Trust me, it’s simpler than you might think!

1. Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
2. In a medium bowl, whisk together the flour, baking soda, and salt. Set aside.
3. In a large mixing bowl, cream the softened butter, granulated sugar, and brown sugar until light and fluffy, about 3-4 minutes.
4. Add the egg, maple syrup, and vanilla extract to the creamed mixture. Beat until well combined.
5. Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Stir in the chopped pecans if using.
6. Drop tablespoons of dough onto the prepared baking sheet, leaving space between each cookie.
7. Bake for 10-12 minutes or until the edges are golden. Remove from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack.
8. For the icing, melt the butter in a small saucepan over medium heat. Continue cooking, swirling occasionally, until the butter turns golden brown and smells nutty, about 5 minutes.
9. Remove from heat and let cool slightly. Whisk in the powdered sugar, milk, vanilla extract, and salt until smooth.
10. Once the cookies are completely cool, drizzle or spread the brown butter icing over each one. Let the icing set before serving.