Prep your tools and oven. Heat the oven to 350°F (175°C). Line two baking sheets with parchment paper. This helps the cookies bake evenly and prevents sticking.

Mix dry ingredients. In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.

Cream the butter and sugars. In a large bowl, beat the softened butter with the granulated and brown sugars until light and fluffy, about 2–3 minutes. This step creates air pockets for a softer cookie.

Add the wet ingredients. Beat in the maple syrup, egg, vanilla, and maple extract (if using). Mix until smooth. The batter may look slightly curdled at first; it will come together once you add the dry ingredients.

Combine wet and dry. Add the flour mixture in two additions, mixing on low just until combined. Do not overmix or the cookies may turn tough.

Fold in pecans. Stir in the chopped pecans until evenly distributed. If the dough feels very soft, chill it for 20–30 minutes to make scooping easier.

Shape the cookies. Scoop the dough into 1 1/2-tablespoon portions (a medium cookie scoop works well). Roll into balls and, if you like a sparkly finish, roll in turbinado or granulated sugar. Place 2 inches apart on prepared sheets.

Flatten slightly. For even baking and a classic sugar-cookie shape, press each dough ball gently with your fingertips or the bottom of a glass.

Bake. Bake for 9–12 minutes, until the edges are set and lightly golden but the centers still look soft. They’ll continue to firm up as they cool.

Cool completely. Let the cookies rest on the sheet for 5 minutes, then transfer to a rack to cool fully before glazing.

Make the glaze. Whisk powdered sugar, maple syrup, a pinch of salt, and just enough milk or cream to reach a thick, drizzleable consistency. It should ribbon off the whisk slowly.

Glaze and finish. Drizzle or spread a thin layer of glaze over each cookie. Top with a few extra chopped pecans for crunch and a polished look. Let the glaze set for 20–30 minutes.