In a medium saucepan over medium-low heat, melt 1 cup of unsalted butter until it turns golden brown, about 5–7 minutes. Remove from heat and cool slightly.

Refrigerate the cooled brown butter for 1–2 hours until it solidifies but remains scoopable.

In a stand mixer, combine cooled brown butter, ½ cup of confectioners' sugar, and ½ teaspoon of fine sea salt. Beat until creamy, about 2–3 minutes.

With the mixer on low speed, gradually mix in 2 cups of all-purpose flour and ½ cup of finely chopped pecans until a cohesive dough forms, about 2–3 minutes.

Shape the cookie dough into a thick disc and wrap it in plastic wrap. Chill in the refrigerator for 30 minutes.

Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.

Roll the chilled dough out to about ¼-inch thickness and cut into shapes using cookie cutters.

Bake the cookies for 15–17 minutes, until edges are golden. Cool on baking sheets for a few minutes before transferring to a wire rack.

In a bowl, whisk together 2 cups of confectioners' sugar, 3 tablespoons of maple syrup, and 2–3 tablespoons of water for the glaze.

Dip each cooled cookie halfway into the maple glaze, sprinkle chopped pecans on top, and let set.