Sift the following dry ingredients into a bowl: flour, baking powder, and baking soda,.
In another bowl, cream together the butter and brown sugar using an electric mixer.
Add the egg to the butter and sugar mixture. Mix well.
Incorporate the dry ingredients into the wet ingredients. Mix well.
Fold in pecans into the cookie batter. Wrap the batter in plastic and refrigerate it for 30 minutes.
Preheat the oven to 350 degrees F and line a baking sheet with parchment paper.
Roll the cookie dough into one-inch balls. Then, place each one carefully on the lined cookie sheet (12 balls should fit on a standard cookie sheet).
Bake for 8 to 10 minutes. Allow the cookies to cool completely before adding the icing.
To make the icing:
Add milk and brown sugar to a small saucepan that’s heated over medium.
Bring the mixture a boil and continue letting it boil for about 4 minutes. Remove it from the heat after 4 minutes.
Add butter into the saucepan and mix. Then, pour 1/2 cup of powdered sugar into the mixture. While stirring, add the remaining sugar as well. Ensure that you work on the frosting quickly as it can harden quickly. To prevent the frosting from hardening, you can place the pot back on the lowest heat.
Frost each cookie, top with remaining pecans, and serve them!
Notes
You can make smaller versions of these cookies that kids can enjoy more. Just roll smaller dough balls and decrease your baking time by a minute or two.
You may create the dough ahead of time. Just wrap it tightly and keep it in the fridge for up to 48 hours. When you’re ready to bake, just proceed with creating dough balls and baking.