Preheat the oven to 350°F (177°C). Line large baking sheets with parchment paper or silicone baking mats. If the dough has chilled for longer than 3 hours, allow it to sit at room temperature for about 30 minutes before shaping.

Make the cookies: In a medium bowl, whisk the flour, baking soda, and salt together. Set aside.

In a large bowl using a handheld mixer or stand mixer fitted with a paddle attachment, beat the butter and brown sugar on medium-high speed until light and creamy, about 3 minutes.

Add the egg and beat on high speed until combined, about 30 seconds. Scrape down the sides and bottom of the bowl as needed.

Add the maple syrup, vanilla extract, and maple extract. Beat on high speed until combined, about 1 minute.

Pour the dry ingredients into the wet ingredients and beat on low speed until combined.

Add the pecans and beat on low speed until just incorporated. The dough will be creamy and soft.

Cover the dough and refrigerate for at least 2 hours and up to 3 days.

Scoop and roll the cookie dough into balls, using about 1 1/2 tablespoons (35g) of dough per cookie. Arrange the cookies 3 inches apart on the prepared baking sheets.

Bake for 12 to 13 minutes, or until the edges are lightly browned and set while the centers still look very soft.

Allow the cookies to cool on the baking sheets for 5 minutes before transferring them to a cooling rack to cool completely.

Make the maple icing: In a small saucepan over low heat, melt the butter with the maple syrup, whisking occasionally.

Once the butter has melted, remove the saucepan from the heat. Whisk in the sifted confectioners’ sugar and salt. Taste and adjust the salt if needed.

Drizzle the maple icing over the completely cooled cookies.

Allow the icing to set for about 1 hour before serving or storing.