Preheat Oven: Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper.
Make the Cookie Dough: In a large bowl, cream together butter and brown sugar until fluffy. Add egg and vanilla, mixing until combined. Gradually stir in flour, baking powder, and salt until a dough forms.
Form the Cookies: Scoop dough into small balls and place on the prepared baking sheet. Flatten slightly with your hand or a fork.
Prepare the Pecan Filling: In a small bowl, mix chopped pecans, brown sugar, melted butter, heavy cream, vanilla, and salt until combined.
Add the Filling: Spoon a small amount of pecan filling onto the center of each cookie, pressing slightly to adhere.
Bake: Bake for 12–15 minutes, until edges are lightly golden. Remove from oven and let cool on the baking sheet for 5 minutes before transferring to a wire rack.
