For the cookie

1. Preheat oven to 350° F. Arrange pecans evenly on baking sheet. Bake for 6-8 minutes or until they smell fragrant. Set aside to cool completely.
2. Add butter to large saucepan over medium heat. Butter will begin to foam and then brown quickly. Stir constantly during entire process. Once butter begins to brown, remove from heat and pour into a glass measuring cup. Add a touch of water so it reads 1/2 cup of liquid. Set aside to cool for 10 minutes.
3. Add dark brown sugar and granulated sugar to a medium bowl. Add cooled brown butter and mix until combined. Add vanilla extract, maple extract, egg, and egg yolk. Mix until combined.
4. Add salt, baking soda, and all-purpose flour and mix until just combined.
5. Finely chop the toasted pecans and then stir toasted pecans into the cookie dough. Be careful not to overmix. Line a baking sheet with parchment paper. Scoop out 12 cookies using a #20 (3 tablespoon) cookie scoop. Place in refrigerator for 30 minutes.
6. Line a baking sheet with parchment paper. Preheat oven to 350° F. Bake for 12-13 minutes. Set aside to cool completely.

For the maple icing

1. Add melted butter and maple syrup to a medium bowl. Add powdered sugar and mix together until fully combined and smooth.
2. Dip each cookie, top side down, into the maple icing. Allow icing to drizzle off back into the bowl. Set aside and repeat with remaining cookies.
3. Top the icing with a sprinkling of toasted pecans. Icing will harden but to speed up the process store in the refrigerator.