Whisk the flour, baking soda, and salt together in a medium bowl. Set aside.
- Using a hand mixer or a stand mixer fitted with a paddle attachment, cream the butter and brown sugar together on medium speed until smooth, about 1-2 minutes. Add the egg and beat on high until combined, about 30 seconds. Scrape down the sides and bottom of the bowl as needed. Add the maple syrup, vanilla extract, and maple extract, then beat on high speed until combined.
- Pour the dry ingredients to the wet ingredients, then mix on low until combined. Add the pecans, then beat on low speed until combined. Dough will be creamy and soft.
- Cover and chill the dough for 2 hours in the refrigerator (and up to 3-4 days). If chilling for longer than a few hours, though, allow to sit at room temperature for at least 30 minutes before rolling and baking because the dough will be quite hard.
- Preheat oven to 350°F (177°C). Line 2-3 large baking sheets with parchment paper or silicone baking mats. (Always recommended for cookies.) Set aside.
- Roll cookie dough into balls, about 1.5 Tablespoons of dough per cookie. This cookie scoop is helpful. Bake each batch for 12-13 minutes until lightly browned on the sides. The centers will look very soft.
Remove from the oven. If your warm cookies look puffy, lightly bang the pan on the counter when you remove it from the oven. That will help slightly deflate the cookies, creating lovely cracks as you see in the pictured cookies. Cool cookies on the baking sheets for 5 minutes before transferring to a wire rack to cool completely.
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Make the icing: In a small saucepan over low heat, melt the butter and maple syrup together, whisking occasionally. Once the butter has melted, remove from heat and whisk in the sifted confectioners’ sugar. Taste. Add a pinch of salt, if desired. Drizzle over cooled cookies. Icing will set after about 1 hour.
- Cookies stay fresh covered at room temperature for up to 1 week.