In a small skillet over medium-low, melt 2 tbsp butter.

Add chopped pecans and 1/4 tsp cinnamon. Stir often for 3–4 minutes until fragrant and toasty.

Remove from heat and pour onto a bowl to cool.

Using the same skillet, add 1 1/2 sticks butter over medium-low heat.

Once melted, raise to medium so it foams. Stir constantly with a heatproof spatula.

Watch for amber flecks and a nutty aroma (2–3 minutes). Remove from heat and transfer to a medium bowl to cool completely.

In a large bowl whisk together 2 1/2 cups flour, 3/4 tsp baking powder, 1/2 tsp baking soda, 1/2 tsp cinnamon, 1/4 tsp nutmeg, 1 1/2 tsp kosher salt, and 2 tsp cornstarch.

When the browned butter has cooled (warm, not hot), whisk in 1 cup light brown sugar and 1/2 cup white sugar until smooth.

Whisk in 2 room-temperature eggs, one at a time, then 2 tsp vanilla.

Fold the dry ingredients into the wet mixture until no dry streaks remain. Don’t overmix.

Fold in cooled buttered pecans. Optional: fold in toffee bits or chocolate/fudge bits for extra decadence.

Chill dough for 30 minutes to 2 days. If chilled longer than 30 minutes, let it warm to scoopable room temperature for easier shaping.

Preheat oven to 350°F (175°C). Line baking sheets with parchment.

Scoop 2 tablespoons of dough and roll into balls. Optional: roll in granulated sugar for sparkle.

Place cookies 2 inches apart and bake 12–13 minutes until edges are golden but centers still soft.

Cool slightly on sheet, then transfer to a rack.