Before you start mixing ingredients, preheat your oven to 350°F (175°C). This will give the oven enough time to reach the right temperature so your cookies bake evenly.

Line a baking sheet with parchment paper or a silicone baking mat. This helps prevent the cookies from sticking and ensures even baking. If you don't have either, lightly grease the baking sheet with butter or cooking spray.

Place 7 tablespoons of butter in a saucepan over medium heat. Stir occasionally until the butter melts and begins to foam. Keep an eye on it as the color changes from yellow to golden brown and you start to smell a nutty aroma. Once the butter turns brown and has small brown bits at the bottom of the pan, remove it from the heat immediately. Let the browned butter cool slightly before using it in the dough.

In a medium-sized bowl, whisk together the all-purpose flour, baking soda, and salt. This ensures that the baking soda and salt are evenly distributed throughout the flour, so the cookies rise properly.

In a large mixing bowl, combine the cooled browned butter and brown sugar. Use a hand mixer or stand mixer on medium speed to cream them together until the mixture is light and fluffy, about 2-3 minutes. Creaming the butter and sugar creates air pockets that will make the cookies soft and chewy.

Next, beat in the egg until fully incorporated. Then, add the maple syrup and bourbon vanilla, mixing until everything is smooth and well-combined. Be sure to scrape down the sides of the bowl with a spatula to make sure all ingredients are mixed in.

Gradually add the flour mixture to the wet ingredients, mixing on low speed. It’s important not to overmix at this stage—mix just until the flour is fully incorporated and no dry streaks remain. Overmixing can lead to tough cookies.

Using a spatula or wooden spoon, gently fold in the chopped pecans and maple fudge. Make sure they are evenly distributed throughout the dough, but don’t overmix.

Cover the bowl with plastic wrap and chill the dough in the refrigerator for at least 30 minutes. Chilling is crucial because it allows the butter to solidify again after being melted during the browning process. When the fat (butter) is cold, the cookies will spread more slowly in the oven, helping them maintain their shape and giving them a chewier texture. This step also helps build a good crumb in the cookie, creating that perfect balance between soft and crisp edges.

Use a cookie scoop or tablespoon to portion out the dough into even-sized balls (about 1 ½ tablespoons each). Place the dough balls onto the prepared baking sheet, leaving about 2 inches of space between each cookie to allow them to spread during baking.

Place the baking sheet in the preheated oven and bake for 10-12 minutes, or until the edges are golden brown and the centers are still slightly soft. Every oven is different, so keep an eye on the cookies as they bake. If you like chewier cookies, pull them out when they are just set in the middle.

As soon as you take the cookies out of the oven, sprinkle a pinch of flaky sea salt on top of each one. The heat from the cookies will help the salt stick and enhance the sweetness of the maple and brown sugar.

Allow the cookies to cool on the baking sheet for about 5 minutes before transferring them to a wire rack to cool completely. This will help them set and develop their chewy texture. Once cooled, dig in and enjoy your perfectly sweet and nutty Maple Brown Sugar Pecan Cookies!