1. Heat oven to 350°F. Line two baking sheets with parchment paper. Set aside.
2. In a mixing bowl, add butter and sugar. With paddle attachment on, beat on low speed until light and creamy, about 3-5 minutes.
3. Add egg and vanilla extract. Beat well.
4. Stir in flour, baking powder, salt and chopped pecans. Mix until just combined.
5. With a medium size ice-cream scoop, drop cookie dough on prepared baking sheets.
6. Bake cookies, one sheet at a time, for 10-11 minutes until they are slightly golden brown.
7. Remove from oven and cool completely.

Frosting

1. In a small saucepan, add sugar and cream. Cook over medium-low flame until sugar dissolves and cream reaches boiling point. Cook for an additional 2 minutes.
2. Remove from heat and stir in butter. Whisk until butter is melted.
3. Stir in powder sugar. The frosting will seem a little runny but do not add more powdered sugar. Immediately frost cookies and decorate with chopped or halved pecans.
4. The icing will start to firm up as soon as you spread it over cookies.
5. Let frosting set completely before storing cookies.