Toast the pecans. Spread pecans on a baking sheet and toast at 350°F (175°C) for 6–8 minutes until fragrant. Cool, then chop if not already chopped. This deepens the nutty flavor.

Prep the oven and pans. Heat oven to 350°F (175°C). Line two baking sheets with parchment paper.

Mix dry ingredients. In a bowl, whisk flour, baking powder, salt, and cinnamon (if using). Set aside.

Cream the butter and sugars. In a large bowl, beat softened butter with granulated and brown sugar until light and fluffy, about 2 minutes.

Add egg and vanilla. Beat in the egg and vanilla until smooth. Scrape the bowl to make sure everything is incorporated.

Bring it together. Add the dry ingredients to the wet ingredients. Mix on low until just combined and no dry streaks remain. The dough will be soft but not sticky.

Make the filling mixture. In a small bowl, stir together maple or corn syrup with heavy cream and a tablespoon of brown sugar (optional for extra caramel notes). Fold in 1 cup of the toasted pecans, reserving the rest for topping.

Portion and shape. Scoop dough into 1.5-tablespoon balls (a medium cookie scoop works well). Place 2 inches apart on prepared sheets. Use the back of a teaspoon or your thumb to make a shallow well in the center of each dough ball.

Fill and top. Spoon a heaping 1/2 teaspoon of the pecan filling into each well. Sprinkle with extra chopped pecans on top so each cookie looks generously studded.

Bake. Bake for 10–12 minutes, until the edges are set and lightly golden. The centers should still look soft—carryover heat finishes the job.

Finish and cool. If you like, sprinkle with a pinch of flaky sea salt while warm. Let cookies cool on the sheet for 5 minutes, then move to a rack to cool completely.