Step 1

Preheat oven to 350°F.  Line two baking sheets with parchment paper.

Step 2

In a large mixing bowl, or bowl from stand mixer with paddle attachment, cream together butter, brown sugar, egg and vanilla extract until creamy.

Step 3

In a small bowl, whisk together all purpose flour and baking powder.

Step 4

Add dry ingredients to wet ingredients and mix on low speed until combined.

Step 5

Use a small cookie scoop to measure dough and shape into 1 and 1/4-inch balls. Place 2 inches apart on prepared cookie sheets.

Step 6

Use thumb, or bottom of measuring spoon to make indentation in each cookie.

Step 7

Combine pecans, brown sugar, whipping cream and vanilla extract in small mixing bowl. Stir just until combined.

Step 8

Fill each indentation in unbaked cookies with 1 heaping teaspoon of filling.  It is okay to have the pecan sticking out of the top a little, but not too much of the liquid from the filling as it will expand and spread a little.

Step 9

Bake for 10-12 minutes until edges are lightly browned.

Step 10

Cool on baking sheets for one minute, then transfer to wire cooling racks.