In a large mixing bowl, cream the butter and brown sugar with an electric hand mixer until light and fluffy, about 3-5 minutes. Add in the egg and vanilla extract and mix until well incorporated.

Combine the all-purpose flour, baking powder, and kosher salt in a separate mixing bowl; add to the creamed butter and mix well with a baking spatula by hand until the dry ingredients are just before they are fully mixed in. Add in the pecans and gently mix them in until all the ingredients are mixed in well. Cover the bowl with plastic wrap and chill for about 1 hour.

Preheat oven to 350 degrees F (180 degrees C).

Form dough into balls using a cookie scoop then place 2 inches apart on silicone baking mat lined (or parchment paper-lined) baking sheets. Bake the praline cookies at 350° for 10 minutes.

Let cool on pans for 5 minutes then remove to cool on wire racks.

Praline Icing

Stir together the brown sugar and cream in a medium saucepan over medium-high heat. Cook until sugar is dissolved and the mixture comes to a boil, stirring constantly.

Remove from the heat and whisk in confectioners' sugar until smooth. Drizzle over cookies or dip the cookies into the icing.