. Prepare the Sugar Cookie Base

1. Preheat your oven to 350°F (175°C) and line baking sheets with parchment paper.
2. In a mixing bowl, cream together the butter and granulated sugar until fluffy.
3. Add the egg and vanilla extract, mixing until fully incorporated.
4. Gradually mix in the flour, baking powder, and salt to form a soft dough.
5. Roll the dough into 2-inch balls, flatten slightly, and make a small indent in the center of each ball with your thumb. Place on prepared baking sheets.
6. Bake for 8–10 minutes, until edges are set but centers remain soft. Allow to cool on the tray for a few minutes.

2. Make the Pecan Pie Topping

1. In a medium saucepan, combine brown sugar, corn syrup, and butter. Heat over medium heat until smooth and bubbly, stirring frequently.
2. Remove from heat and stir in the vanilla extract and chopped pecans.

3. Assemble the Cookies

1. Spoon a small amount of the pecan topping into the center indent of each cookie.
2. Allow the topping to cool and set as the cookies come to room temperature.