In a medium saucepan over low to medium heat, melt the butter and let it cook until it turns a deep golden brown and smells nutty, about 5 to 7 minutes. Take it off the heat and let it cool.

After about an hour, place the cooled butter in the fridge until it’s solid yet still scoopable, roughly 1 to 2 hours. The texture should resemble that of shortening or soft tub butter.

In a mixing bowl, combine the brown butter, powdered sugar, and salt. Beat until everything is mixed well.

Add in the flour and chopped pecans, mixing until no large flour pockets are visible. If the dough feels too dry, drizzle in the cream until it comes together nicely.

Move the dough to a floured surface or non-stick mat, shape it into a ball, and wrap it tightly in plastic wrap. Flatten it into a disc, about 1 inch thick, and chill in the fridge for 30 minutes.

Preheat your oven to 350°F and line two baking sheets with parchment paper.

Roll out the dough on a floured surface to about ¼ inch thick. Use a round fluted cookie cutter to cut out cookies and place them on the prepared sheets, leaving 2 inches between each. Chill for 20 minutes.

Bake the cookies for 15 to 17 minutes until the edges are just lightly browned and the centers look set. Allow them to cool completely on the baking sheets.

In a medium bowl, whisk together the powdered sugar, maple syrup, and maple extract until smooth. Adjust the consistency with water as needed; it should be thick enough to coat the cookies.

Dip the cookies halfway into the glaze and place them on parchment paper. While the glaze is still wet, sprinkle with chopped pecans. Allow the glaze to set before serving or storing.