These cookies are both crisp and chewy. They can be frozen after they're iced for real convenience. With two small children, that's a great way to have my baking done ahead of time for holidays or special occasions.
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In a bowl, cream the butter and brown sugar. Add egg and vanilla; mix well. Combine the flour, baking powder and salt; add to creamed mixture. Mix well. Cover and chill until dough is easy to handle, about 1 hour.
Form into 1-in. balls; place 2-in. apart on greased baking sheets. Flatten cookies slightly with fingers; sprinkle each with 1 teaspoon pecans. Bake at 350 degrees for 10 minutes. Cool on wire racks.
Meanwhile, for icing, combine the brown sugar and cream in a saucepan. Cook over medium-high heat until sugar is dissolved and mixture comes to a boil, stirring constantly. Remove from the heat; blend in confectioners' sugar until smooth. Drizzle over cookies.