1. Toast the Pecans in Butter Place a large skillet over medium heat and add the 3 tablespoons of unsalted butter, letting it melt completely. Once melted, add the finely chopped pecans to the skillet. Cook, stirring occasionally to prevent burning, for about 4 to 5 minutes, until the pecans turn a shade darker, smell noticeably toasted, and are glossy from the butter coating them. Remove the skillet from the heat and set the buttered pecans aside to cool slightly while you prepare the rest of the dough.

2. Whisk the Dry Ingredients In a large mixing bowl, combine the all-purpose flour, cornstarch, salt, cinnamon, and baking soda. Whisk thoroughly until the ingredients are evenly distributed throughout the mixture, with no visible streaks of any single ingredient. Set this bowl aside until you’re ready to add it to the wet ingredients later in the process.

3. Brown the Butter In a small saucepan set over medium heat, add the 2 sticks of unsalted butter and let it melt down completely. Once fully melted, continue cooking the butter, gently swirling the pan every so often rather than stirring constantly. Pay close attention during this stage: the surface of the butter will begin to foam, and you’ll start to hear faint popping or crackling sounds as the milk solids cook. Keep watching closely as the color deepens from pale yellow into a rich, golden amber, with small flecks of browned milk solids settling at the bottom of the pan. You should also notice a distinctly nutty, toasty aroma developing. The moment the butter reaches this deep amber stage, remove the saucepan from the heat immediately to prevent burning, and pour the browned butter into a large mixing bowl, using a spatula to scrape every bit of those flavorful browned bits from the bottom of the pan into the bowl as well.

4. Add the Sugars Add both the dark brown sugar and the granulated sugar directly into the bowl with the warm browned butter. Whisk the mixture thoroughly until the sugars are fully dissolved into the butter and the mixture looks smooth and glossy.

5. Add the Vanilla and Eggs Pour in the vanilla extract and whisk to combine. Next, add the eggs and the extra egg yolk one at a time, beating well after each addition just until each egg is fully incorporated before adding the next. Avoid overbeating at this stage — you simply want the eggs evenly mixed into the batter, not whipped into a foam.

6. Fold in the Dry Ingredients and Pecans Using a rubber spatula, gently fold the whisked dry ingredient mixture into the wet butter mixture, working in batches if needed. Stir only until the flour is just combined and no dry streaks remain visible — overmixing at this stage will develop excess gluten and lead to tougher cookies. Once the dough comes together, fold in the buttered pecans (along with any residual butter left in the skillet) until they’re evenly distributed throughout the dough.

7. Chill the Dough Cover the bowl tightly with plastic wrap or a lid and place it in the refrigerator to chill for a full 4 hours. This resting period allows the browned butter, which was in liquid form when mixed into the dough, enough time to firm back up to a more solid state. This is a crucial step, as it helps the cookies hold their shape and thickness during baking rather than spreading out too thin. If you choose to chill the dough for longer than 4 hours, allow it to sit at room temperature for a few minutes before scooping, since it will firm up further the longer it sits.

8. Preheat and Prepare for Baking Once the dough has finished chilling, preheat your oven to 375°F. Line two large baking sheets with parchment paper to prevent sticking and make cleanup easier.

9. Scoop the Dough Using a large cookie scoop, portion the chilled dough into balls roughly 3 tablespoons in size. Place each dough ball onto the prepared baking sheets, spacing them approximately 3 inches apart to allow plenty of room for spreading as they bake.

10. Add the Decorative Pecan If desired, firmly press one pecan half onto the top of each ball of cookie dough before baking. This not only adds a decorative touch but also gives you a beautifully toasted pecan on top of each finished cookie.

11. Bake Bake the cookies one tray at a time in the preheated oven for 10 to 11 minutes, until the edges look set and lightly golden while the centers still appear slightly underbaked. If you notice any edges spreading out unevenly during baking, use a spatula to gently press them back inward as soon as you remove the tray from the oven, while the cookies are still warm and pliable.

12. Add the Finishing Touch While the cookies are still warm from the oven, sprinkle them lightly with granulated sugar for a subtle sparkle and added crunch on top.

13. Cool Allow the cookies to cool directly on the baking sheet for about 15 minutes, giving them time to firm up and finish setting. After this initial cooling period, carefully transfer the cookies to a wire cooling rack to finish cooling completely before serving or storing.