Preheat oven to 350 degrees. Line baking sheets with parchment paper or silicone mats. Combine flour, baking powder and salt in a bowl and set aside.
In mixing bowl, combine softened butter and brown sugar. Beat with mixer and well blended.
Add egg and beat until fluffy; add butter vanilla bakery emulsion or vanilla mix to blend. Add flour mixture, one tablespoon at a time, and mix until just blended.
Drop dough by rounded teaspoons, a few inches apart, onto parchment lined cookies sheets. Using the back of spoon, flatten each cookie slightly.
Sprinkle top of each cookie with about ¾ teaspoon of pecans, pressing pecans lightly into dough. Bake cookies until golden brown, about 10 minutes, and transfer cookies to wire rack to cool.
Make icing:In a saucepan on the stovetop, combine brown sugar and whipping cream over medium-high heat. Stir constantly until sugar is thoroughly dissolved and mixture comes to a boil. Continue stirring and boil for two minutes.
Remove pan from heat; blend in confectioners’ sugar and beat with a hand mixer or spoon until smooth – use icing immediately!
Using the tip of a spoon, generously drizzle tops of cooled cookies with icing. If icing hardens and becomes difficult to drizzle, warm icing in microwave for 15 seconds and stir.