1- Preheat your oven to 300°F (150°C).

2- Toast 1 1/4 cups pecans on a lined baking sheet for 8 10 minutes, let them cool, and chop finely. Use 3/4 cup for the dough and save the rest for topping.

3- In a medium bowl, whisk together 2 1/4 cups all-purpose flour, 1/2 teaspoon baking powder, 1/2 teaspoon ground cinnamon, and 1/4 teaspoon salt.

4- In a large bowl, beat 3/4 cup unsalted butter and 3/4 cup packed brown sugar on high speed for about 3 minutes until smooth and creamy. Add 1 large egg and 2 teaspoons pure vanilla extract, beating until combined, and scrape the bowl as needed.

5- Mix the dry ingredients into the wet ones on low speed, then stir in 3/4 cup toasted pecans. If the dough feels too sticky, add 1 tablespoon more flour.

6- Divide the dough in two and roll each portion on lightly floured parchment or a silicone mat to 1/4-inch thickness.

7- Stack the dough slabs with parchment between them, cover with plastic wrap or foil, and refrigerate for at least 1 2 hours (up to 2 days).

8- Preheat the oven to 350°F (177°C). Cut the dough into shapes using cookie cutters, re-roll the scraps, and keep cutting.

9- Place cookies 3 inches apart on baking sheets and bake for 12 13 minutes or until edges are lightly browned. Rotate the trays if needed, cool on the sheet for 5 minutes, then move to wire racks.

10- To make the icing, melt 6 tablespoons unsalted butter in a light-colored skillet over medium heat, stirring constantly until it’s foamy and brown with a nutty aroma (about 5 8 minutes). Remove from heat and cool for 5 minutes.

11- Whisk in 1 1/2 cups sifted confectioners’ sugar, 3 tablespoons milk, 1/2 teaspoon pure vanilla extract, and optional pinch of salt until smooth.

12- Dip or spread the icing on cooled cookies and garnish with reserved chopped pecans while the icing is still wet.

13- Let the icing set at room temperature for a few hours before stacking or storing.

14- Store decorated cookies up to 3 days at room temperature or up to 10 days in the refrigerator.