01 - Melt butter in a medium saucepan over medium heat; swirl occasionally. Continue cooking until butter foams, develops deep golden color, and emits a nutty aroma, approximately 5–7 minutes. Immediately transfer browned butter to a large mixing bowl and allow to cool for 10 minutes.
02 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
03 - Add packed light brown sugar and granulated sugar to cooled browned butter. Whisk thoroughly until mixture is combined and achieves a lightly creamy texture.
04 - Add eggs one at a time, beating well after each. Stir in pure vanilla extract.
05 - In a separate bowl, whisk together all-purpose flour, baking soda, and salt. Gradually add dry mixture to wet ingredients and mix just until combined.
06 - Gently fold in toasted and coarsely chopped pecans until evenly distributed throughout the dough.
07 - Cover dough and refrigerate for at least 15–20 minutes; chilling overnight yields a thicker cookie.
08 - Scoop approximately 2 tablespoons of dough per cookie onto prepared baking sheets, spacing each about 2 inches apart.
09 - Bake in preheated oven for 10–12 minutes or until edges are golden and centers appear just set.
10 - Allow cookies to cool on baking sheets for 5 minutes, then transfer gently to a wire rack to cool completely.