In a bowl, cream the butter and brown sugar. Mix in egg and vanilla extract. Set aside.

In a separate bowl, combine flour, baking powder and salt. Then, add to creamed mixture.

Cover and refrigerate for 1 hour until dough is firmed up and easy to handle.

Preheat oven to 320℉.

Form dough into 1 inch balls, placing 2 inches apart on a greased baking sheet. Using your fingers, slightly flatten out cookies and sprinkle lightly with chopped pecans. Bake for 11-12 minutes. Cool on wire racks for at least 5 minutes while you make icing.

In a small stock pot on low heat, mix together brown sugar, confectioners sugar, and heavy whipping cream. Mix until sugar has dissolved.